2005 (1) TMI 575

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....ondent. [Order per : Moheb Ali M., Member (T)].- Under Customs Notification No. 36/96, dated 23-7-96 diagnostic test kits for detection of HIV antibodies falling under Chapter heading 38 of Customs Tariff attract Nil rate of duty. The appellant imported such kits from USA and claimed the benefit of the said exemption. It is denied on the ground that the kits under import are for research purpos....

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....ic kits for detection of HIV antibodies. We are unable to see the logic of it all. A diagnostic kits is a diagnostic kit whether it is used in a research lab or in a Pathological laboratory. Further the supplier clearly states that he is not certifying the kits as diagnostic kits because the FDA in America have not still approved them as diagnostic kits but the same kits are being used in Europe a....