https://www.taxtmi.com/caselaws?id=783147 Imported diagnostic kits were held classifiable under tariff item 38221990 because the heading for diagnostic or laboratory reagents put up in kit form was more specific than a residuary heading, and the goods were not certified reference materials since the required certificate of reference and degree of certainty were absent. The earlier classification was treated as correctable prospectively. The claimed basic customs duty exemption for Bovine Albumin / Bovine Serum Albumin was denied because exemption notifications are construed strictly and do not extend to composite diagnostic kits merely containing the named substance as one ingredient; only expressly enumerated goods qualified. The ruling therefore granted classification relief but rejected exemption relief. en-us Wed, 26 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 13:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783147 Imported diagnostic kits were held classifiable under tariff item 38221990 because the heading for diagnostic or laboratory reagents put up in kit form was more specific than a residuary heading, and the goods were not certified reference materials since the required certificate of reference and degree of certainty were absent. The earlier classification was treated as correctable prospectively. The claimed basic customs duty exemption for Bovine Albumin / Bovine Serum Albumin was denied because exemption notifications are construed strictly and do not extend to composite diagnostic kits merely containing the named substance as one ingredient; only expressly enumerated goods qualified. The ruling therefore granted classification relief but rejected exemption relief. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783147