TaxTMI 
TaxTMI 
2025 (12) TMI 890
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....kits and instruments for medical testing, academics, and pharmaceutical research and for the said purpose, imports the same from Customs port at IGI Airport, New Delhi. 1. The applicant in their application, submitted as under :- 1.1 QIAGEN India Private Limited (hereinafter referred to as "QIAGEN"/ "Company"/ "Applicant"), 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 item imported by the Company and under question in the present application is mentioned herein-below: 1.4 Nuclease-Free Water (1000 ml) * Nuclease-Free Water is pure, quality-tested water suitable for use in all experiments, including molecular biology applications, which require water in any form. Nuclease- Free Water is prepared in a proprietary process, which y....
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.... Applicant is seeking a ruling on whether the goods imported by the Applicant are classifiable under CTH 28539010, the same are covered within the scope of Section 28H(2)(a). Non-Applicability of bar under Section 281 * 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 .. " * 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. 1.9 Issues requiring advance ruling * In view of above, the Applicant is seeking an Advance Ruling on....
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....assification of disputes. Thus, in case of doubt, HSN is a safe guide for ascertaining true meaning of any expression used in the Tariff, 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. 1.12 Submissions on classification under CTH 28539010 * It is submitted that the Tariff Heading for Item 2853 under WCO HSN is as under: Tariff Item Description 28.53 Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. 2853.10 - Cyanogen chloride (chlorcyan) 2853.90 - Other * With reference to the above, it is apropos to note that the Harmonized Commodity Description and Coding System, HSN Explanatory Notes to HSN 2853 in WCO HSN state that: * This heading covers Phosphides, whether o....
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.... to be imported is Nuclease-Free, distilled water used in experiments requiring water of such purity. The Product is DNase, RNase and nuclease free and deionized water. * Hence, the good sought to be imported is water of purity similar to distilled water and is used for experiments performed in molecular biology. 1.14. Accordingly, the Product sought to be imported ought to be classified under CTH 28539010. 1.15 In view of the legal provisions and submissions made herein, the applicant most humbly submitted before this Hon'ble Authority that goods mentioned hereinabove should be classified under CTH 28539010. 2. Comments of the Port Commissionerate on application- The comments from ACC(Import) Commissionerate, New Delhi were received on 19.05.2025, which are as follows :- 2.1 In this regard, the comments of this group are as under: (i) 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. (ii) Applicability of proviso (1) of sect....
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....assified under CTH 28539010 as it of similar purity as distilled water. Record of Personal Hearing :- 3. The personal hearing in the instant application was conducted through the Physical mode on 12.06.2025. During the course of personal hearing, the Aurthorised Representative reiterared the averments made in their advance ruling application. They were further requested to submit the details of previously imported HSN of the similar goods and if any change with the previous imported similar items, then the reason for the same. However, no one appeared on behalf of ACC(Import), Commissionerate, New Delhi. Applicant's Rejoinder to port's Comments :- 4. The applicant submitted the additional submission on 16.06.2025 in response of the PH held on 12.06.2025 which is as follows :- 4.1 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 12.06.2025. These submissions ought to be read as a part and parcel of the application filed by the applicant. 4.2. The applicant is engaged in manufacture and supply of diagnostic reagents, kits and instruments f....
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....ccordingly, the applicant prays for a ruling confirming the classification of imported goods under CTH 38229090. 4.8. A brief description of the items in all the applications is hereunder for reference. S. No. Materia1 Description Item Description in brief Earlier HSN Heading Description Contended HSN Code Heading Description 1 Nuclease-Free Water prepared in a proprietary (1000ml) Nuclease-Free Water is process, which yields DNase, RNase, and nuclease free, deionized water without the use of chemical additives, such as diethylpyrocarbonate (DEPC). The quality of the water is assured by testing for DNase, RNase, and microbial contamination during the production process. Nuclease-Free Water is distilled water that is completely free of substances that may fluoresce. 38229 090 3822 DIAGNOSTI C OR LABORATO RY REAGENTS ON A BACKING. PREPARED DIAGNOSTI C LABORATO RY OR REAGENTS WHETHER OR NOT ON A BACKING, WHETHER OR NOT PUT UP IN THE FORM OF KITS, OTHER THAN THOSE OF HEADING CERTIFIED MATERIALS 3006; REFERENCE 382290 38229090- Other 285390 10 2853- PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED. EXCLUDING FERROPHOSPHO RUS; OTHER INOR....
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.... 3822 00 11 -- Pregnancy confirmation reagents - 10% 3822 00 12 -- Reagents for diagnosing AIDS - 10% 3822 00 19 -- Other - 10% 3822 00 90 -- Other - 30% 5.3. As per Customs Tariff on 31.12.2021, CTH 3822 0090 was for Certified reference materials which attracts BCD @ 30%. However, "Certified reference materials" as mentioned in Note 2(A) of Chapter 38 means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes. 5.4 Further as per explanatory notes of CTH 3822, the certified reference materials of this heading are reference materials prepared for the calibration of an apparatus, the assessment of a measurement method or the assignment of values to a material. These reference materials may consist of the following: (a) Substrate materials containing added analytes, the concentration of which has been accurately determined; (b) Unmixed materi....
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.... first allow the application and proceed to deliberate upon the issue on the basis of information available on record. Issue related to ongoing activity :- 6.1 Before examining the case on merit, I find that field formation has reported that importer has already imported Nuclease-Free Water on commercial level and it is an ongoing activity. During personal hearing on being asked, the importer has clarified that after changes made in Section 28E (b), there is no requirement of a 'proposed activity' and ruling can be obtained on ongoing activity also and it will be applicable prospectively. The same stand has been taken by Authority of Advance Ruling in earlier case also. In view of above, I hold that there is no bar in issuing advance ruling for any ongoing activity and ruling can be obtained in respect of any good prior to its importation or exportation clearly denotes that such ruling will have prospective effect in respect of the goods for which ruling is obtained. Product description :- 6.2. As per importer's submission, Nuclease-Free Water is pure, quality-tested water suitable for use in all experiments, including molecular biology applications, which r....
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....erms' of the heading or the relevant Section or Chapter Notes. It further states that in the event, the goods cannot be classified solely on the basis of said Rule 1, and if the headings and legal notes do not otherwise require, the remaining Rules 2 to 6 may then be applied in sequential order. Rule 1 of the GI Rules is extracted below for ready reference: "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" 6.6 I find that Nuclease free water is pure, quality tested water which is aptly covered under description distilled or conductivity water and water of similar purity. As the product can aptly classified by application of Rule 1 itself and there is no need to go in further details. 6.7. So far as previous classification by applicant themselves in chapter 3822 as 'Diagnostic or laboratory Reagent and certified reference material' is concerned, I observed that the applicant has co....
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....And degree of certainty associated with each value. The document which are being forwarded by the applicant is just indicating the description of product and value. I have gone through certificate of reference material as available on open source data (sample posted below) and find that most important part for classifying the goods as certified reference material is degree of certainty associated with each value as evident from cerificates produced below: The analysis report of the product as submitted by the applicant about the products does not have any data for "degree of certainty" associated with material which shows that it is not a certified reference material. Hence, I am agreeing with applicant contention (which is agreed by the department also) that they were wrongly classifying this as certified reference material. As the existing classification was based on their wrong interpretation of tariff, a fresh interpretation of tariff heading can be considered as a valid ground for changing existing classification. In this regard, I note that in case of Commissioner of Central Excise, Nagpur Vs Vicco Laboratories [2005 (179) E.L.T. 17 (S.C.)], Apex court has ruled that a ....
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....4 ISO/IEC 17025 Product No .: Lot No .: FE01211902 Description of CRM: Ketamine HC in Methanol ( Solution) ISO 13465 Nominal concentration is adjusted for HO content. ISO 14001 See Section "Stability Assessment". Expiration Date: ISO 7001 March 2024 Store unopened in freezer (-10 "℃ to -25 ℃). Ambient. See Section "Stability Assessment". Storage: Shipping: C. H1 , CINQ . HCI Chemical formula: CAS No .: 1867-66-9 NH USDEA Exempt | Canadian TK # 61-1257 Regulatory: 1 CH, Analyte Certified Concentration + associated uncertainty U, u=k*u (k=2) Ketamine 1.000 + 0.006 mg/mL Metrological traceability: Traceable to the SI and higher order standards from NIST through an unbroken chain of comparisons. See "Details on metrological traceability" on page 2. Measurement method: The certified value is calculated from high precision weighing of thoroughly characterized starting material. See "Details about certification process" on page 2. Intended use: This Certified Reference Material is suitable for the in vitro identification, calibration, and quantification of the analyte(s) in analytic....