Reading a Notification beyond its scope

Did the Honble CESTAT read the Notification beyond its scope. Yes, it did. The Honble CESTAT Bench of New Delhi in Customs Appeal Number 52186 of 2022 in the case of M/s Cepheid India Private Limited vs The Principal Commissioner passed their order on 25.06.2025 on two matters. The issue whether HIV-VL kits not “diagnostic kits for detection of HIV antibodies” as specifically listed in the exemption notifications was still entitled to take the exemption is taken up for the purpose of this Note. Do read the snapshot by J the App by JustIDT