No Customs Duty on ELISA Kits used only for Food Testing: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that no customs duty is applicable on ELISA kits used exclusively for food testing. The case involved an appellant who imported ELISA kits and claimed exemption under the relevant customs notifications. The tribunal held that since the kits were not used for diagnostic purposes on humans or animals, they did not qualify for the exemption. The ruling clarified that the exemption applies only to diagnostic kits used for medical purposes, and not for food testing. This decision provides clarity on the scope of customs duty exemptions and ensures that the benefits are applied correctly based on the intended use of the imported goods.