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        Case ID :
        Customs

        AAR held that the diagnostic kits imported by the applicant are...

        AAR classifies imported diagnostic kits as laboratory reagents under Tariff Item 38221990 using Rule 1, denies BCD exemption

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                AAR held that the diagnostic kits imported by the applicant are laboratory reagents in kit form and are correctly classifiable under Tariff Item 38221990 of the Customs Tariff Act, 1975, by application of Rule 1 of the General Rules for Interpretation. The goods are not "certified reference materials" as no data on degree of certainty is provided. The proposed reclassification is accepted but will operate only prospectively. On exemption, AAR held the kits are not eligible for Basic Customs Duty exemption under the relevant customs notifications, as the presence of Bovine Serum Albumin as one ingredient does not satisfy the specific exemption meant for Bovine Albumin in isolated form.
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