2025-VIL-06-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Classification of diagnostic kits, Eligibility for Customs duty exemption under Notification No. 45/2025-Customs - Applicant sought an advance ruling on the classification of two items - "miRCURY LNA SYBR Green PCR Kit (200)" and "miRCURY LNA SYBR Green PCR Kit (600)" and their eligibility for customs duty exemption under the relevant notification - HELD - As per Rule 1 of the General Rules for Interpretation, goods under consideration should be classified in accordance with the 'terms' of the heading or the relevant Section or Chapter Notes - The subject goods are rightly classifiable under Tariff Item 38221990 of the Customs Tariff Act, 1975, which covers "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006". The goods are laboratory reagents in the form of kits, and therefore, fall squarely under the terms of Tariff Item 38221990. The Applicant's previous classification of the goods under Tariff Item 38229090 (for "Other reference materials") was erroneous, and a change in classification based on a fresh interpretation of the tariff heading is permissible under settled legal principles – Ordered accordingly - Eligibility for customs duty exemption under Notification No. 45/2025-Customs - HELD - The subject goods are not eligible for exemption from customs duty under Entry 102 of Notification No. 45/2025-Customs dated 24.10.2025, read with Entry No. 9 of List 3 of the said notification, which provides exemption to "Bovine Albumin" - The notification provides exemption only to Bovine Albumin imported in its isolated form, and not to composite laboratory reagents or kits containing Bovine Albumin as an ingredient. The express listing of specific diagnostic kits in List 3 of the notification indicates the exhaustive nature of the exemption, and the subject goods, not being specifically listed, are excluded from the benefit.
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