2014 (3) TMI 134

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..... nt. ORDER The respondent imported 700 pieces of goods declared to be "HIV ½ uncut sheet for device raw material for making HIV Kits" and filed Bill of entry No. 185581, dated 22-11-05 at Air Cargo Complex, New Delhi. They claimed classification under Customs Tariff Item 3002 10 99 and claimed exemption under Notification 21/2002-Cus., dated 1-3-2002 (S. No. 83). This exemption was availab .....

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..... nd he did not find good enough reason to take a different view and allowed the appeal. Aggrieved by the order of Commissioner (Appeals), Revenue has filed this appeal. 3. Revenue makes the following submissions : (i) The imported goods are just sheets of paper which has to be cut into pieces and then placed in a motoring device for actual use. Such items cannot be considered as diagnos .....

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..... s/Pregnancy Test Kits, Hepatitis Virus test kits in Customs Tariff Heading for dealing with the present case which is in the matter of applicability of exemption notification. Such approach is not correct because the burden to prove eligibility is on the person claiming exemption. 4. The Counsel for respondent submits that the item imported is used as an essential item for making the diagnos .....

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..... nostic Kit" can be extended to an essential item used to make the kit work. 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. Items specified in Items 31 and 32 of List 4 are reproduced below : "31. Di .....

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..... is imported does not make sense in the case of a notification like the one being interpreted. That is to say that we agree with the main argument raised by the respondent though we are not in agreement with the other arguments canvassed. 8. So we hold that the exemption is to be extended to the impugned goods. Consequently appeal filed by Revenue is rejected. (Pronounced in Court)
Case .....

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