Article
ELFA Diagnostic Kits Eligible For Customs Exemption Available To ELISA Kits
The Chennai Bench of CESTAT examined whether diagnostic kits using Enzyme-Linked Fluorescent Assay (ELFA) technology qualify for the same customs duty and IGST exemptions granted to Enzyme-Linked Immunosorbent Assay (ELISA) kits under Indian tax notifications.

Lakshmikumaran & Sridharan


