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Imported nucleotides/nucleosides (including modified derivatives) in solution were held classifiable under CTH 29349990 rather than CTH 38229090 because they are identifiable single chemically defined organic compounds whose dissolution does not alter essential chemical identity, and Chapter 38 applies residually to mixtures/preparations not classifiable elsewhere; applying GRI 3(a), the heading reflecting intrinsic chemical nature was preferred, with any change in classification operative prospectively. Exemption under Entry 102 of Notification 45/2025-Cus read with Entry 55 of List 3 was denied since the goods, as imported, were neither life-saving drugs/medicines nor diagnostic reagents/test kits and thus failed the strict conditions of the notification. - AAR
Imported nucleotides/nucleosides (including modified derivatives) in solution were held classifiable under CTH 29349990 rather than CTH 38229090 because they are identifiable single chemically defined organic compounds whose dissolution does not alter essential chemical identity, and Chapter 38 applies residually to mixtures/preparations not classifiable elsewhere; applying GRI 3(a), the heading reflecting intrinsic chemical nature was preferred, with any change in classification operative prospectively. Exemption under Entry 102 of Notification 45/2025-Cus read with Entry 55 of List 3 was denied since the goods, as imported, were neither life-saving drugs/medicines nor diagnostic reagents/test kits and thus failed the strict conditions of the notification. - AAR
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