diagnostic test kits‟ would include kits for testing of food
products and since the test kits imported by the appellant were for
testing food products ... also submitted that apart from
importing ELISA test kits for food testing, the appellant also imported
ELISA kits for veterinary use which kits would
importing goods "ELISA Test Kit for food testing"
but declaring them as "ELISA Test Kit for diagnostic use only ... testing kits‟ and other food testing kits for
couple of years. The appellant vide BE No.7610516 and 7615588
imported various types of food testing
Nucleic Acid Amplification Test (NAAT) to
detect HIV nucleic acids.
Serological Tests: Enzyme linked
immunosorbent assays (ELISAs), rapid tests
and western blots ... works on the principle of Elisa.
35
C/52186/2022
Thus it is a Rapid Elisa Diagnostic Test for Pregnancy
Test."
(emphasis supplied
Nucleic Acid Amplification Test
(NAAT) to detect HIV nucleic acids.
Serological Tests: Enzyme linked
immunosorbent assays (ELISAs), rapid tests
and western blots ... immunoassay and works on the principle of
Elisa. Thus it is a Rapid Elisa Diagnostic Test for
Pregnancy Test."
(emphasis supplied
Notification No.
208/81 covers Elisa Diagnostic Tests and this is a
test that can be used for detecting pregnancy by
determining HCG levels ... have been held to be covered by the
description "Elisa Diagnostic Tests" mentioned at Sl.
No. 155 of Notification
most of the impugned goods on the Bills of Entry as ELISA
Tests kits for diagnostic use only. This phrase was added/given ... ELISA Hazelnut 48 wells, ELISA
Sesame, ELISA Egg White, Sensitri almond, Sensitrip Shellfish,
Sensitrip ELISA Mustard, Melamine A and such long lists of tests
which
Entry 57,
'cesium tubes'-Entry 150, 'Elisa diagnostic tests'-
Entry 155. These are neither drugs nor medicines
but diagnostic chemicals. Even
linked immunoabsorbent assay
(ELISA) kits') and serial no. 178 (...CLIA diagnostic kits) of List 1
referenced with'....and diagnostic test kits...', classifiable ... such appellate jurisdiction
and we may subject the impugned order to that test.
C/85868/2020
13
14. We find that, for assessment to basic
such appellate jurisdiction and we may subject
the impugned order to that test.
14. We find that, for assessment to basic duties of customs ... grave want in the
impugned order. The impugned goods are 'ELISA kits', 'CLIA kits',
25
C/87594/2023
'diagnostic reagents
such appellate jurisdiction and we may subject the
impugned order to that test.
14. We find that, for assessment to basic duties of customs ... grave want in the impugned
order.The impugned goods are 'ELISA kits', 'CLIA kits',
'diagnostic reagents on a backing
