https://www.taxtmi.com/caselaws?id=783147 The authority held that the imported diagnostic kits are laboratory reagents in kit form, correctly classifiable under CTH 38221990 as "other kit" by application of Rule 1 of the GI Rules. The prior classification under CTI 38229090 as "other reference material" was treated as a bona fide error, since the goods are not certified reference materials and the more specific heading 38221990 prevails over the generic heading. On exemption, it was ruled that Entry 102 of Notification No. 45/2025-Cus read with Entry 9 of List 3 covers only Bovine Albumin in isolated form, not composite diagnostic kits containing Bovine Serum Albumin as one ingredient. The claimed customs duty exemption was therefore denied. 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 The authority held that the imported diagnostic kits are laboratory reagents in kit form, correctly classifiable under CTH 38221990 as "other kit" by application of Rule 1 of the GI Rules. The prior classification under CTI 38229090 as "other reference material" was treated as a bona fide error, since the goods are not certified reference materials and the more specific heading 38221990 prevails over the generic heading. On exemption, it was ruled that Entry 102 of Notification No. 45/2025-Cus read with Entry 9 of List 3 covers only Bovine Albumin in isolated form, not composite diagnostic kits containing Bovine Serum Albumin as one ingredient. The claimed customs duty exemption was therefore denied. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783147