https://www.taxtmi.com/caselaws?id=467156 Prepared laboratory reagents presented in liquid form and supplied in kits for in vitro research are classifiable as prepared diagnostic or laboratory reagents because the reagents impart the essential character of the composite product; they are neither intended for administration to patients nor certified reference materials. Applying the General Rules for the Interpretation of the First Schedule, the most specific provision is the subheading for prepared diagnostic or laboratory reagents, resulting in classification under tariff item 3822 1990 of the First Schedule to the Customs Tariff Act, 1975. en-us Thu, 22 Feb 2024 00:00:00 +0530 Sat, 07 Mar 2026 13:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467156 Prepared laboratory reagents presented in liquid form and supplied in kits for in vitro research are classifiable as prepared diagnostic or laboratory reagents because the reagents impart the essential character of the composite product; they are neither intended for administration to patients nor certified reference materials. Applying the General Rules for the Interpretation of the First Schedule, the most specific provision is the subheading for prepared diagnostic or laboratory reagents, resulting in classification under tariff item 3822 1990 of the First Schedule to the Customs Tariff Act, 1975. Case-Laws Customs Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467156