TaxTMI 
TaxTMI 
2025 (12) TMI 1326
X X X X Extracts X X X X
X X X X Extracts X X X X
....o 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 Applicant is importing, inter alia, Filter Tips of 1000 ul and 1500 ul capacity. All imports of the Company are made at Indira Gandhi International Airport, New Delhi. 1.3 The relevant details including technical description of the Filter Tips of 1000 ul and 1500 ul capacity imported by the Applicant are mentioned herein-below: * This item is Pipette tip made of plastic, with a cylindrical, narrow shape. * The pipette is made of rigid plastic and is designed to be used with QIAcube or QIAsymphony SP/AS instruments. A brief description of QIACube and QlAsymphony SP/AS is as under: - QIACube: QIACube is a sample preparation device and performs fully automated processing of up to 12 samples. The QlAcube Connect is designed to automate selected QIAGEN kits. The QIAcube Connect controls integrated components, including a centrifuge, heated shaker, pipett....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e requires, (c) "applicant" means any person,- (i) holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or' (ii) exporting any goods to India; or (iii) with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H;" 1.6.3 The Applicant herein has been granted a valid Importer-Exporter Code Number (IEC) under section 7 of the Foreign Trade (Development and Regulation) Act, 1992. The same is 0510019731. As such therefore, the Applicant fulfills the requirements under Section 28E(c)(i) of the Customs Act. 1.6.4 The questions on which an application for an advance ruling can be made are provided under Section 28H of the Customs Act. In the instant case, since the Applicant is seeking a ruling on whether the goods imported by the Applicant are classifiable under CTH $4799090 or CTH 39269099. 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 an....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... headings with a more general description. Further, Rule 3(c) states that in case the article cannot be classified by Rule 3(a) and Rule 3(b), then they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The relevant extract of Rule 3 is reproduced hereunder for ready reference: "3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods even if one of them gives a more complete or precise description of the goods. (b) mixtures, composite goods 'consisting of different materials or made up of different components, and goods put up in seis for retail sale, which cannot be classified ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....referred, irrespective of the fact that a specific heading for the said good is applicable. Further, it is also apposite to mention that if the classification cannot be confirmed vide Rule 3(a) or Rule 3(b), then the later Tariff Heading shall be applicable. Submissions on classification under CTH 39269099 1.7.9 It is submitted that the Tariff Heading for Item 3926 under WCO HSN is as under: Tariff Item Description 3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14 3926.10 - Office or school supplies 3926.20 - Articles of apparel and clothing accessories (including gloves, mittens and mitts 3926.30 - Fittings for furniture, coachwork or the like 3926.40 - Statuettes and other ornamental articles 3926.90 - Other 1.7.10 With reference to the above, it is apropos to note that the Harmonized Commodity Description and Coding System, HSN Explanatory Notes to HSN 3822 in WCO HSN state that HSN 3926 is a residuary entry which includes articles not elsewhere specified or included, of plastics or of other materials of headings 39.01 to 39.14. 1.7.11 Further, the relevant Tariff Heading 3926 under Cu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re coil-winders 8479.82 - - Mixing, kneading crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines 8479.83 - - Cold isostatic presses 8479.89 - - Other 8479.90 Parts 1.7.14 With reference to the above, it is apropos to note that Section Notes of Section XVI at Note 2 prescribe that parts of machines under CTH 8579 are to be classified with the machines of that kind, if the parts are solely or principally for use with the said machine. The relevant extract to Section Notes of Section XVI is as under: Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84. 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29. 85.38 and 85.48) are in all cases to be classified in their respective headings (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e of Duty 8479 MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER ( ... ) ( ... ) ( ... ) ( ... ) 847990 Parts ( ... ) ( .. ) ( .. ) ( ... ) 84799090 --- Other Kg. 7.5% 1.7.19 What flows from the above, is that in principle, the parts of a machine shall be classified with the machine itself. However, an accessory which is capable of general use, or use with other machines shall be classified in its own separate appropriate heading. 1.7.20 In light of the above, it is apposite to note that it is trite law that a 'part' is an essential component without which the machine as a whole cannot function. Reliance in this regard is placed upon the decision of the Hon'ble Supreme Court in the case of Pragati Silicons Pvt. Ltd. v. CCE, Delhi 2007 (211) E.L.T. 534 (S.C.). 1.7.21 Furthermore, with regards to an 'accessory' it has been held that the correct test to determine whether an article is an accessory or not is whether the article or articles in question would be adjunct or accompaniment or an additio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y with reference to any heading should be placed in that category alone. The specific heading of classification has to be preferred over general heading. The clause contemplates goods which may be satisfying more than one description. Or it may be satisfying specific and general description. In either situation the classification which is the most specific has to be preferred over the one which is not specific or is general in nature. Reliance in this regard is placed upon the decision of the Hon'ble Supreme Court in the case of Moorco (India) Ltd., Madras vs. Collector of Customs, Madras 1994Supp(3)SCC562. The relevant extract of the decision is reproduced hereunder. "The applicability of the rule arises when the goods consisting of more than one material fall in two or more headings. It is further clear that each of the classes are mutually exclusive. What is covered in (a) cannot be classified in (b) and (c) operates when neither applies. It is like a residuary clause. The primary question, therefore, is whether the goods manufactured by the appellant fall in clause (a) as if it can be classified with reference to (a) then clauses (b) and (c) would not apply. Clause....
X X X X Extracts X X X X
X X X X Extracts X X X X
....said machines. Furthermore, CTH 39269099 is a more general entry for filter tips since all articles of plastics and articles of other materials of headings 3991 to 3914 not elsewhere specified would be generalized under CTH 39269099. It is pertinent to note that in light of the principles laid down hereinabove and owing to the nature of the filter tips and the specific prescribed use, CTH 84799090. is rendered more, appropriate classification. Accordingly, the rate of duty applicable shall also be 7.5%. 1.7.25 In view of the legal provisions and submissions made herein, it is most humbly submitted before this Hon'ble Authority that goods mentioned hereinabove should be classified under CTH 84799090 and eligible for Basic Customs Duty at the rate of 7.5%. 2. Comments of Custom Port Commissionerate: 2.1 As per the provision of CAAR Regulation, 2021, the complete application of the applicant was provided to the concerned Custom Port, and requested to furnish the requisite comments in the instant matter. The port authority vide their letter dated 25.08.2025 furnished their comments, which are reproduced as under: 2.2 Applicant is eligible in terms of section 28-E (c) of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ter, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration 2.5.5 With reference to the impugned goods, since there is no specific description under customs tariff which may apply, hence Rule 3(a) may not be applicable in this matter. Rule 3(b) states that the items may be classified as if they consisted the material which gives them the essential character. 2.5.6 The CTH 8479 is being reproduced herewith: 8479 Machines And Mechanical Appliances Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter 84791000 - Machinery For Public Works, Building Or The Like u 7.5 18 27.735 Free Free 0.9% 847920 -Machinery For The Extraction Or Preparation Of Animal Or Fixed Vegetable Fats Or Oils u 7.5 18 27.735 Free Free 0.9% 84792010 --- Machines And Mechanical Appliances Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter - Machinery For The Extraction Or Preparation Of Animal Or Fixe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....--- Machinery for use in goods of Chapter 88 or 89 u 7.5 18 27.735 Free Free 0.9% --- other 84798992 ---- Briquetting Plant And Machinery Intended For Manufacture Of Briquettes From Agriculture and municipal waste u 7.5 18 27.735 Free Free 0.9% 84798999 -- Other u 7.5 18 27.735 Free Free 0.9% 847990 -Parts 84799010 Of Machines For Public Works, Building Or The Like kg 7.5 18 27.735 Free Free 0.9% 84799020 --- Of Machines For The Extraction Of Animal Or Fruit And Vegetable Fats Or Oil kg 7.5 18 27.735 Free Free 0.9% 84799030 --- Of Machines And Mechanical Appliances For Treating Wood kg 7.5 18 27.735 Free Free 0.9% 84799040 --- Of Machinery Used For Manufacture Of Chemicals And Pharmaceuticals kg 7.5 18 27.735 Free Free 0.9% 84799090 --- other kg 7.5 18 27.735 Free Free 0.9% The CTH contended by the applicant under Ch....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....9 Other 39261091 ---- Of Polyurethane Foam kg 15 18 37.470 Free Free 0.9 39261099 -- - Other kg 15 18 37.470 Free Free 0.9 392620 - Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) --- Gloves: 39262011 ---- Disposable kg 15 18 37.470 Free Free 0.9 39262019 ---- Non - Disposable kg 15 18 37.470 Free Free 0.9 --- Aprons 39262021 ---- Of Polyurethane Foam kg 15 18 37.470 Free Free 0.9 39262029 ---- Other kg 15 18 37.470 Free Free 0.9 --- Plastic Stickers For Garments : Of Polyurethane Foam 39262031 ---- Of Polyurethane Foam kg 15 18 37.470 Free Fr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....264059 ---- Other kg 15 18 37.470 Free Free 0.9 39264060 - Sequine kg 15 18 37.470 Free Free 0.9 --- Other 39264091 -- -- Of Polyurethane Foam kg 15 18 37.470 Free Free 0.9 39264099 -- -- Other kg 15 18 37.470 Free Free 0.9 392690 - Other 39269010 --- Pvc Belt Conveyor kg 15 18 37.470 Free Free 0.9 --- Couplers, Packing Rings, O Rings And The Like: 39269021 ---- Of Polyurethane Foam kg 15 18 37.470 Free Free 0.9 39269029 ---- Other kg 15 18 37.470 Free Free 0.9 Last or without steel hinges; EVA and grape sheets for soles and heels: welts: 39269031 -- Of Polyurethane Foam kg 15 0 37.470 Free Free 0.9 39269039 ---- Other kg 15 18 37.470 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... hearing in the matter was conducted in physical mode on 26.08.2025, during which the authorized representatives of the applicant -- Sh. Shubh Dixit, Sh. Ankur Mittal, Sh. Manish Mishra, and Ms. Dhwani Vyas-were present. They requested an additional date for the personal hearing, which was duly granted. Subsequently, another hearing was held in virtual mode on 17.11.2025, wherein the authorized representatives reiterated the submissions already made in the applicant's application. No representative from the Department appeared for either of the personal hearings. 4. Discussion, Findings and Conclusion: 4.1 Having examined the CAAR-1 application, the comments received from the jurisdictional Customs Commissionerate, the record of personal hearing, additional written response of the applicant and the applicable legal framework, I find the application to be valid in terms of the Customs Act, the 1962 and the CAAR Regulations, 2021. I, therefore, allow the application in terms of Customs Act & CAAR regulations and proceed to determine the classification of subject goods on the basis of information on record. Product Description: 4.2 As per applicant's submission, fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....IONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER ( ... ) ( ... ) ( ... ) ( ... ) 847990 Parts ( ... ) ( ... ) ( ... ) ( ... ) 84799090 --- Other Kg. 7.5% 4.5 I find that the applicant contends classification of the subject products under CTI 39269099. As per the applicant's claim, the filter tips are Pipette tips made of plastic, with a cylindrical, narrow shape and designed for use with QIAcube or QlAsymphony SP/AS instruments. The filter tips are rigid tubes made of propylene plastic. The applicant has opined that since there is no specific entry under chapter 39 more suitable for imported goods, the goods sought to be imported are squarely classifiable under CTH 39269099, being articles of plastic not elsewhere specified. 4.6 Further, the applicant has also contended that the filter tips are designed for use in QIACube and QIASymphony devices which fall under CTH 8479. According to the applicant, the filter tips are necessary for the function of the devices since the transfer to reagents and samples takes place automatically through racks which can work on X, Y and Z - ax....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n, and principal function of the impugned goods in light of the competing tariff entries. 4.10 Heading 8479 covers machines and mechanical appliances having individual functions, while sub-heading 84799090 covers "parts" of such machines. Since the filter tips are used with QIACube and QIAsymphony instruments classified under CTH 84798999, it is necessary to assess whether these tips qualify as "parts" within the meaning of Section XVI. However, a careful reading of the statutory framework and the nature of the goods makes it clear that the filter tips do not form part of the machinery's structure nor contribute mechanically to its operation. They are not integral components incorporated into the machine, but rather temporary elements that are robotically attached and discarded during each operational cycle. The machines themselves are fully constructed, complete, and functionally capable without the tips being fitted as permanent components. Therefore, the goods do not fall within the ambit of Heading 8479 or its corresponding parts-heading 84799090. 4.11 Further, a part must contribute to the constitution or structural integrity of the machine or be indispensable for th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rpreted to automatically transform a consumable into a part. The nature of the product remains that of a disposable plastic article, regardless of whether it is engineered for use with a particular machine. In light of the above analysis, it becomes evident that the subject goods cannot be classified under Heading 8479 or 84799090. They are not structural or mechanical parts, do not remain within the machine, are consumed after each use, and are commercially known as laboratory consumables. The statutory tests of Section XVI, the interpretive tests from judicial decisions, and the guidance from HSN Explanatory Notes all indicate that the goods must be classified elsewhere. 4.15 Heading 3926 covers "Other articles of plastics and articles of other materials of headings 3901 to 3914." The filter tips are made entirely of virgin polypropylene, a polymer of Heading 3902. Their essential nature, structure, and use are consistent with articles produced from moulded plastics. They contain no electrical, electronic, or mechanical elements. Their function-holding, transferring, and dispensing fluids-does not alter their essential nature as plastic articles. Therefore, by application of G....