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2014 (3) TMI 134 - CESTAT NEW DELHIExemption under Notification 21/2002-Cus., dated 1-3-2002 (S. No. 83) - Adjudicating authority denied the exemption on the ground that the goods imported are not complete kits but only a raw material for making such kits - Whether an exemption available for “HIV Diagnostic Kit” can be extended to an essential item used to make the kit work - Held that:- What we notice is that the exemption notification uses broad description rather than specific descriptions supported by Section Notes and Chapter Notes of the Tariff. The exemption is available to goods classifiable under Chapter 28, 29, 30 or 38 - exemption was meant also for something like the item imported which is not the reactive agent. The question is whether the exemption is to be given only when the entire kit is imported together. This does not stand to reason because this is a beneficial notification for providing exemption to Life Saving Diagnostic Kits as seen from the description given in the Table to Notification. Revenue has nothing to prove that this item is not used in diagnostic kits for HIV. To argue that the exemption will be extended when the equipment is imported and exemption will be denied when consumable is imported does not make sense in the case of a notification like the one being interpreted - exemption is to be extended to the impugned goods - Decided against Revenue.
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