HIV viral load test kits qualify for customs duty exemption despite restrictive interpretation by Principal Commissioner

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....CESTAT allowed appellant's appeal challenging denial of customs duty exemption on imported HIV-1 viral load test kits. The Principal Commissioner erroneously restricted exemption notifications to diagnostic kits for HIV antibody detection only, excluding viral load detection kits. CESTAT applied purposive interpretation, holding that technologically advanced HIV diagnostic kits serve identical public health purposes and merit exemption benefits. Relying on Mother Superior precedent regarding liberal construction of beneficial exemption provisions, the tribunal granted exemption from Basic Customs Duty and Countervailing Duty, with only 5% IGST applicable. Additionally, CESTAT set aside value redetermination conducted without providing Speci.........