Exemption under Notification 21/2002-Cus denied on the ground ...
Exemption Denied: Imported Goods Deemed Raw Materials, Not Complete Kits, Lacking Proof for HIV Diagnostic Use.
March 5, 2014
Case Laws Customs AT
Exemption under Notification 21/2002-Cus denied on the ground that ground that the goods imported are not complete kits but only a raw material for making such kits - Revenue has nothing to prove that this item is not used in diagnostic kits for HIV - AT
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