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TMI Blog2014 (3) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 diagnostic kits; (ii) The imported item cannot be having agglutinating Cera needed for test because such cera would get destroyed/denatured by exposure and such active ingredients required for testing are always imported separately; (iii) The Apex Court in the case of Faridabad C.T. Scan Centre - 1997 (95) E.L.T. 161 (S.C) has held that Revenue is not stopped from correcting a mistake of the past and that a mistake need not be mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on available for HIV Diagnostic 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. Diagnostic Agent for Detection of Hepatitis B Antigen 32. Diagnostic kits for detection of HIV anti-bodies Item 31 mentions Diagnostic Agent only. Item 32 mentions Diagnostic kits . That implies that the exemption was meant also for something like the item imported which is not the reactive agent. The question is wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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