https://www.taxtmi.com/caselaws?id=409694 Laboratory reagents used for rapid testing of food safety parameters were held classifiable under Heading 3822 as diagnostic or laboratory reagents, not under Headings 3002 or 3006. Applying the tariff structure and interpretative rules adopted in the notification, the Authority found that Entry No. 80 of Schedule II, which specifically covers diagnostic kits and reagents under Heading 3822, prevails over the residuary entry. The residuary 18% rate applies only where no specific entry covers the goods. Accordingly, the reagents fall under Heading 3822 00 90 and attract GST at 12%. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409694 Laboratory reagents used for rapid testing of food safety parameters were held classifiable under Heading 3822 as diagnostic or laboratory reagents, not under Headings 3002 or 3006. Applying the tariff structure and interpretative rules adopted in the notification, the Authority found that Entry No. 80 of Schedule II, which specifically covers diagnostic kits and reagents under Heading 3822, prevails over the residuary entry. The residuary 18% rate applies only where no specific entry covers the goods. Accordingly, the reagents fall under Heading 3822 00 90 and attract GST at 12%. Case-Laws GST Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409694