TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 689
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....t"), is a wholly owned subsidiary of QIAGEN GmbH, Germany, which is engaged in manufacturing and supply of diagnostic reagents, kits and instruments for medical testing, academics, and pharmaceutical research. 1.2 In connection with its business operations in India, the Company imports various diagnostic reagents, kits and instruments. All imports of the Company are made at Indira Gandhi International Airport, New Delhi. 1.3 The relevant details including technical description of the items imported by the Company are mentioned herein-below: (a) Rotor-Gene Q 5plex HRM Platform * Rotor-Gene Q 5plex HRM platform is a laboratory testing device that uses optical rays to replicate and chemically analyze genetic information using the polymerase chain reaction. The optical system uses up to 6 excitation sources and 6 detection filters combined with a short, fixed optical path. * Effectively, Rotor-Gene Q 5plex HRM platform is a spectrometer which analyses the light emitted from the spectra to plot the sequence of the sample being tested. * The Rotor-Gene Q can be used for multiplex reactions, ensuring minimum fluorescence variability between sample....
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....nsferred to the excitation filter of the color modules fitted to a rotating filter wheel. The light is deflected via a beam divider and passed through additional optic fibers to a lens array in a shuttle system scanning the sample block in columns. The light excites the fluorescence dyes in the reaction mix. The fluorescence dyes then emit a light of longer wavelength that is bundled through the lenses in the shuttle system and passed via the optic fibers back to the color modules. In the color modules, the light passes the beam divider followed by two emission filters and is then transferred to the photomultiplier (PMT) for detection. * The QIAquant instruments are suitable for broad range of PCR applications in molecular biology workflows including gene expression analysis, pathogen detection, DNA methylation analysis, Genotyping and gene scanning etc. * The QIAquatn qPCR instruments deliver high performance optical detection of qPCR products with a high performance thermal block. Optical detection is process in which in the presence of a fluorescent reporter, such as a DNA-binding dye or labelled probe, measurement of the fluorescence intensity of each PCR reac....
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....he same are covered within the scope of Section 28H(2)(b). Non-Applicability of bar under Section 281 1.6.5 Section 281 of the Customs Act, 1962 is set out below: (1) ... (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application : Provided that the Authority shall not allow the application where the question raised in the application is - (a) already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court; (b) the same as in a matter already decided by the Appellate Tribunal or any Court .. " 1.6.6 As such therefore, for the goods sought to be imported, the Applicant is not involved in any dispute/ case before any authority/ court. Thus, the bar under Section 281(2)(a) of the Act above will not apply. Accordingly, the present application must be allowed to be proceeded with. 1.7 Issues requiring advance ruling 1.7.1 In view of above, whether Rotor-Gene Q 5plex HRM Platform and QIAquant 96 5plex (230 V) imported by the Applicant are classifiable under CTH 90275090 including spectrometers, spectrophotomete....
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....f, unless there is an express different intention indicated in the Tariff itself. This decision was subsequently confirmed in the case of CC v. Business Forms, 2002 (142) ELT 18 (SC). As such therefore, reliance placed by the Applicant on the WCO HSN is valid and sustainable. Submissions on classification under CTH 90273010 1.7.6 It is submitted that the Tariff Heading for Item 9027 under WCO HSN is as under: Tariff Item Description 9027 INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES 9027.10 -Gas or smoke analysis apparatus 9027.20 -Chromatographs and electrophoresis instruments 9027.30 -Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) 9027.50 -Other instruments and apparatus using optical radiations (UV, visible, IR) 2 -Other instruments a....
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.... APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES 90271000 - Gas or smoke analysis apparatus u 0% 90272000 - Chromatographs and electrophoresis instruments u free 902730 - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) 90273010 --- Spectrometers u free 90273020 -- Spectrophotometers u free 90273090 --- Others 90275 - Other instruments and apparatus using optical radiations (UV, visible, IR) : u free 90275010 --- Photometers u free 90275020 Refractometers u free 90572030 --- Polarimeters u free 90572090 --- Other u free - Other instruments and apparatus: 90278100 -- Mass spectromet....
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.... The port authority vide their letter dated 04.08.2025 furnished their comments, which are reproduced as under: 2.2 Eligibility of the applicant, in terms of Section 28E(c) of the Customs Act, 1962 to seek such advance ruling: Yes Qiagen India Pvt. Ltd. is a valid applicant within the meaning of Section 28E(c) (i) of the Customs Act, 1962, having IEC Code 0510019731. 2.3 Applicability of proviso (1) of section 28-1 (2) of the Customs Act. 1962 regarding the question raised in the application: As per records available in the Section, no such case of the applicant is pending with any officer of the Customs, other Appellate Tribunal or any Court as per proviso of Section 28(1) (2) of Customs Act, 1962. 2.4 Whether the claim of the applicant regarding the nature of activity, i.e. it is ongoing/proposed is correct: As per submission by the importer, the importer has imported these items before. 2.5 Comments on merit: Items to be imported are: * Rotor-Gene Q 5plex HRM Platform * QlAquant 96 5plex (230V) In this regard, it is submitted that the above-said items, as per the submission by the importer, are Spectrometers for in-vitro physical and chemical ana....
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.... i.e., other instruments and apparatus using optical radiation (UV visible and IR). From above, the goods appear to be Spectrometers for physical and chemical analysis using optical radiation which are classifiable under CTH 90273010 3. Additional Submissions: The applicant vide their letter dated 13.11.2025 submitted their additional submissions which are reproduced as below: 3.1 QIAGEN India Pvt. Ltd (hereinafter referred to as 'the Applicant) is filing the present written submissions pursuant to the liberty granted at the time of hearing on 26.08.2025. These submissions ought to be read as a part and parcel of the application filed by the Applicant. 3.2 The Applicant is engaged in manufacture and supply of diagnostic reagents, kits and instruments for medical testing, academics, and pharmaceutical research. In connection with its business operations in India, the Applicant imports various diagnostic reagents, kits and instruments. 3.3 In that regard, the Applicant had imported Rotor Gene Q and QIAquant (96). In order to confirm that the Applicant is correctly classifying the goods for imports, the Applicant approached the Ld. Customs Authority for Advance R....
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.... --- Viscometers u free 90278920 --- Calorimeters u free 90278930 --- Instruments and apparatus for measuring the surface or interfacial tension of liquids 90278990 --- Other u free 902790 - Microtomes; parts and accessories : 90279010 --- Microtomes, including parts and accessories thereof u free 90279020 --- Printed circuit assemblies for the goods of sub-heading 9027 80 u free 90279090 --- Other u free 3.7 It is further imperative to note that the items under consideration includes various systems to analyse the sample and analysis of the spectra of the sample is merely one aspect of the same. A brief description of the Rotor Gene Q machine is as under: A. Function : Rotor Gene Q is a rotary based real-time PCR cycler designed for high-precision applications such as High Resolution Melt (HRM) analysis, Fluorescence Resonance Energy Transfer (FRET), Genotyping, Pathogen detection, Quantitative methylation analysis etc. B. Key Features: Rotor Gene Q is in a rotary format wherein tubes within the apparatus spins in a chamber of moving a....
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....CHAPTER --- Other 8479 89 99 --- Other 90275090 9027 - INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES 902730 - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) : 90273010 --- Spectrometers --- Spectrophotometers --- Others 2. QlAquant (96) QlAquant 96 is a block-based real-time PCR cycler optimized for mainstream qPCR applications such as gene expression, genotyping, pathogen detection etc. 84798999 8479 - MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER --- Other 8479 89 99---- Other |90275090 9027 - INSTRUMENTS AND APPARATUS FOR PHYSICAL. OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS): INSTRUME....
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....-sample variation common in block-based systems. This machine is used for clinical diagnosis as well as research purposes. Pertinently, analysis of the sample spectra is merely a part of the entire apparatus. The apparatus includes a rotary mechanism to centrifuge the samples as well as a temperature-controlled chamber. Further, the apparatus also allows the user to add fluorescent dyes in the sample for highly readable results. * QIAquant 96 QIAquant 96 is a block-based real-time PCR cycler optimized for mainstream qPCR applications such as gene expression, genotyping, pathogen detection etc. QIAquant 96 is in a block format which as upto 384 wells to which support gradient PCR for assay optimization. Pertinently, analysis of the sample spectra is merely a part of the entire apparatus. The apparatus a temperature-controlled chamber and can perform upto 5-plex detection. Further, the apparatus also uses Q-Rex software with plug-ins for absolute quantification, melt curve analysis, and endpoint detection. Issue of classification: 5.3 On issue of classification, I find that the applicant has claimed the classification of products "Rotor Gene Q and QIAquant 96,....
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....ion, annealing, and extension cycles of nucleic acids. This rotational motion is not peripheral-rather, it is a deliberate sample-processing mechanism that eliminates edge-zone reaction variance common in block-based thermal systems. Further, the device employs LED excitation sources only to activate fluorophores already added to reaction mixes, after PCR chemistry has been initiated. The optical unit reads fluorescence signals post-amplification per PCR cycle, converting detected photons via a photomultiplier into signals that are computationally processed for gene detection, quantification and HRM profile interpretation. The core function remains PCR kinetics amplification coupled with optical signal reading, not spectrometric isolation of light itself 5.6.2 The applicant has further established that QlAquant 96 5plex (230 V) is a block- format quantitative PCR analytical instrument integrating a patented fibre-optic excitation and emission recording assembly that shuttles across a multi-well sample reaction block. The LED modules installed in the instrument deliver long-life optical excitation in blue, green, white, red and far-red ranges, but this light is not analysed by th....
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....n of subject goods under CTH 90275090 is reinforced by the applicant's detailed submission that both devices include mechanical, thermal, analytical and computational assemblies whose combined operation amounts to a multi-functional analytical apparatus, not a mere spectrometer. 5.6.6 Reliance is placed on General Rules of interpretation (GRI), which are as follows: 1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions : 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. (b) A....