The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular in relation to the benefit of exemption of duties accorded to Chemiluminescence Immuno Assay (CLIA) kits, the Board is in receipt of representations seeking clarification on whether Electro chemiluminescence Immuno Assay (ECLIA) kits are covered under the ambit of CLIA diagnostic kits.
The CBIC circular issued yesterday stated that the matter was examined in consultation with the Ministry of Health and Family Welfare(MoHFW) and clarified that “Chemiluminescence immunoassay (CLIA) is a widely used detection method which combines the highly-sensitive chemiluminescence assay with highly specific Immune response and affinity of antibodies. In CLIA diagnostic kits, the chemiluminescence technique is combined with immunochemical reactions. CLIA Kits are designed to detect chemiluminescence reactions. In CLIA the label, i.e. the true “indicator” of the analytic reaction, is a luminescent molecule.”
It further clarified that “Chemiluminescence immunoassay (CLIA) is a widely used detection method which combines the highly-sensitive chemiluminescence assay with highly specific Immune response and affinity of antibodies. In CLIA diagnostic kits, the chemiluminescence technique is combined with immunochemical reactions. CLIA Kits are designed to detect chemiluminescence reactions. In CLIA the label, i.e. the true “indicator” of the analytic reaction, is a luminescent molecule.”
The Board stated that the above clarifications from MotIFW clearly elaborate on the various aspects of CLIA and ECLIA kits. It is advised that field formations take into account the above clarifications and make reasonable decisions on the assessment of the CLIA and ECLIA Kits.
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