GoM Proposes to Raise GST Tier on Tobacco and Sugar-Sweetened Beverages

No Customs Duty for Pregnancy Test Kits: CESTAT Identifies Agglutinating Sera as Active Component The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that pregnancy test kits are exempt from customs duty, as the primary active component in these kits is agglutinating sera, which is classified differently from other medical items. The case involved a dispute over whether pregnancy test kits should attract customs duty or not. CESTAT clarified that the specific composition of the test kits, particularly the use of agglutinating sera, meant they should not be subjected to the duty applicable to general medical goods. The ruling highlights the importance of correctly classifying goods based on their chemical composition in customs regulations.