Document Fragment View
Fragment Information
Showing contexts for: ELISA test in Johnson And Johnson Ltd. vs The Commissioner Of Customs And Central ... on 9 September, 2003Matching Fragments
1. The appellants have placed on records a written submission and have prayed for decision on merits. Accordingly, we have heard Ld. JCDR. The dispute in the present appeal is as to whether the consignment of Clear view HEC Elisa begin Elisa Diagnostic Tests for pregnancy detection would be eligible for exemption under Notification No. 208/8-Cus.
2. The said exemption had been denied to the appellant on the ground that the benefit of the notification restricted to Enzyme linked immuno assay kits i.e. these kits have to be enzyme based and inasmuch as the imported kits have no enzyme present in them, the same cannot be treated as Elisa Kits, eligible for duty free benefit.
3. The appellants have relied upon the Tribunal's decision in the case of Collector of Customs, New Delhi v. Ethnor Ltd., reported in 1996 (86) ELT 558 (Tri) wherein it was held that absence of enzyme is the new technique for carrying out pregnancy tests and that will not take away the item from the ambit of the description in the notification viz., "Elisa Diagnostic Tests". Accordingly, the Tribunal has held that the clearview HCG are eligible for exemption in terms of notification No. 208/81-Cus.