https://www.taxtmi.com/caselaws?id=783235 The AAR held that the diagnostic kits imported by the applicant are "laboratory reagents" and are correctly classifiable under CTH 3822 1990 of the Customs Tariff Act, 1975, as "other kits," by application of Rule 1 of the General Rules for Interpretation. The materials do not qualify as "certified reference materials," and the department did not dispute the proposed classification; however, the revised classification will operate only prospectively. On exemption, the AAR ruled that the presence of Bovine Serum Albumin as one ingredient does not bring the composite diagnostic kits within Entry 102 read with List 3 of the relevant exemption notification, and the kits are therefore not eligible for Basic Customs Duty exemption. en-us Wed, 19 Nov 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783235 The AAR held that the diagnostic kits imported by the applicant are "laboratory reagents" and are correctly classifiable under CTH 3822 1990 of the Customs Tariff Act, 1975, as "other kits," by application of Rule 1 of the General Rules for Interpretation. The materials do not qualify as "certified reference materials," and the department did not dispute the proposed classification; however, the revised classification will operate only prospectively. On exemption, the AAR ruled that the presence of Bovine Serum Albumin as one ingredient does not bring the composite diagnostic kits within Entry 102 read with List 3 of the relevant exemption notification, and the kits are therefore not eligible for Basic Customs Duty exemption. Case-Laws Customs Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783235