Classification of laboratory chemicals
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....al Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax All Principal Commissioners/Commissioners of Customs/Customs (Preventive) All Principal Director Generals/ Director Generals under CBIC Subject: Classification of laboratory chemicals - reg. Madam/Sir, Referenc....
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....uent to the above amendment, in order to classify goods under heading 9802, the goods have to be imported and intended only for own use (i.e. other than purposes like trading, further sale etc.). On the other hand, laboratory chemicals imported for purposes like trading, further sale, etc. are out of the scope of heading 9802 irrespective of the quantity/volume and packing size and thus, are class....
TaxTMI