2026 (5) TMI 1314

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....td. [importer] and its Directors Shri Reliance Raj Chaturvedi [Chaturvedi] and Shri Vishwas Gautam [Gautam] filed these three appeals to assail the order dated 13.02.2023 [impugned order] passed by the Principal Commissioner insofar as it applies to each of them. 2. We have heard learned counsel for the appellants and learned authorised representative for the Revenue and perused the records. The key question to be answered is whether the Food Testing Kits imported by the importer were correctly classifiable under Customs Tariff Item [CTI] 3822 00 90 (as held in the impugned order) or under CTI 3822 00 19 (as classified by the importer) and whether the importer was entitled to the benefit of the exemption notification no. 50/2017-Cus date....

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.... w.e.f. April 2011, a responsibility has been cast upon the importers to correctly determine and pay the duty applicable in respect of the imported goods. Having examined the facts of the case, I find that the noticee has misrepresented the description of the most of the impugned goods on the Bills of Entry as ELISA Tests kits for diagnostic use only. This phrase was added/given in the brackets against description of the test kit on the Bills of Entry. This showed that the words 'diagnostic use only' was added by the noticee with an intent to claim the benefit of the impugned notification which otherwise was not available to them in respect of food testing kits such as ELISA Hazelnut 48 wells, ELISA Sesame, ELISA Egg White, Sensitri almond,....