Classification of laboratory chemicals

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....(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, Reference is drawn to the Notification No.62/2024-Customs (N.T.) dated 19.09.2024 notifying amen....

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.... 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 classifiable under their appropriate chapter/heading in the First Schedule. Further,....