ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 07.08.2025
CESTAT Delhi Allows BCD and IGST Exemption on HIV Detection Kits
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set a precedent by granting exemption from Basic Customs Duty (BCD) and reduced Integrated Goods and Services Tax (IGST) rates to advanced HIV diagnostic kits imported by M/s Hemogenomics Pvt. Ltd. This decision underscores the importance of technological advancements in healthcare and their alignment with public interest objectives.
Background of the Case
M/s Hemogenomics Pvt. Ltd., engaged in importing and supplying diagnostic kits, filed an appeal against the rejection of exemption benefits for their imported Procleix Ultrio Plus Assay Kits and Procleix Ultrio Elite Assay Kits. These kits, based on Nucleic Acid Amplification Test (NAAT) technology, are used for detecting HIV, Hepatitis B, and Hepatitis C viruses in blood specimens. The dispute arose when the Customs Department classified these kits under CTI 3822 00 90 and denied exemption benefits, arguing that the kits were not diagnostic kits for detecting HIV antibodies as specified in the exemption notifications.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Delhi
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