https://www.taxtmi.com/caselaws?id=467184 Bovine serum albumin imported solely for research is excluded from medicament classification because Chapter 30 Note 1(h) removes blood albumin not prepared for therapeutic or prophylactic use; the General Rules for Interpretation (including Rule 3(c)) and chapter notes direct such goods to Chapter 35. Applying those principles, the product does not meet the conditions to be treated as a medicament and is classifiable under Heading 3502 of the First Schedule to the Customs Tariff Act, 1975, specifically tariff item 3502 90 00. en-us Mon, 05 Feb 2024 00:00:00 +0530 Tue, 10 Mar 2026 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467184 Bovine serum albumin imported solely for research is excluded from medicament classification because Chapter 30 Note 1(h) removes blood albumin not prepared for therapeutic or prophylactic use; the General Rules for Interpretation (including Rule 3(c)) and chapter notes direct such goods to Chapter 35. Applying those principles, the product does not meet the conditions to be treated as a medicament and is classifiable under Heading 3502 of the First Schedule to the Customs Tariff Act, 1975, specifically tariff item 3502 90 00. Case-Laws Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467184