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Clarification regarding applicability of notification No. 13/95-Cus. on
Radio Immunoassay Kits
Circular
No. 143
dated 16th August 1995
I
am directed to refer to serial number 185 of Heading A of the Schedule of
Notification No. 13/95-Customs dated the 16th March, 1995 and to state that full
exemption from customs duty on server all life saving drugs/ kits is available
under the notification.
2.
It has been represented to the Board that the existing description of the
kit at serial number 185 of Heading A of the Schedule under the notification is
slightly different from the description of the same kits which appeared at
serial number 107 of Heading A of the Schedule under notification No.
208/81-Customs, which has resulted in restricting the scope of exemption to only
those kits which are based on radioactive elements. The exemption on other
immunoassay kits is reportedly not an available. The present situation is said
to have arisen because the earlier description of the kit "Radio/
immunoassay kits for Hormones (T3, T4, TSH, Insulin, Glucogen, Growth Hormone,
Cortizol, L. H. and FSH and Digoxin". has been replaced by the existing
entry which reads as "Radio-immunoassay kits for Hormones (T3, T4, TSH,
Insulin, Glucogen, Growth Hormone, Cortizol, L.H. and FSH and Digoxin".
3.
In this regard, it may be mentioned that the description of the kit at Sl.
No. 107 under notification No. 208/81-Customs, dated 22.9.81 was as follows:
"Radio-immunoassay
kits for _______________________" as published in the Government
publications. In some of the private publications, however, there appears to be
some difference in the description of the kit where a hypen (-) appeared in the
place of dash (/) between the words Radio and immunoassay.
4.
It is hereby clarified that there has been no change either in the
description or in the scope of the exemption for Radio-immunoassay kits for
Hormones (T3, T4, TSH, Insulin, Glucogen, Growth Hormone, Cortizol, L. H. and
FSH and Digoxin. The exemption under Notifn. No. 208\81-Cus. or 13/95-Cus. is
available only for Radio-immunoassay kits for Hormones (T3, T4, TSH, Insulin
Glucogen, Growth Hormone, Cortizol, L.H. and FSH and Digoxin and not for all
immunoassay kits. The error in the private publications of customs tariff may be
taken note of all pending cases, if any, may therefore, be disposed of
accordingly.
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