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Disposable Filter Tips Classifiable as Plastic Articles, Not Machine Parts: CAAR Delhi
Case Law Details
- Case Name
- In re QIAGEN India Private Limited (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re QIAGEN India Private Limited (CAAR Delhi)
The Customs Authority of Advance Ruling, Delhi examined an application seeking an advance ruling on the correct customs classification of Filter Tips of 1000 µl and 1500 µl capacity imported into India. The applicant, a company holding a valid Importer Exporter Code, filed the application under Section 28H of the Customs Act, 1962, requesting clarity on whether the imported filter tips were classifiable as parts of machines under CTH 84799090 or as articles of plastic under CTH 39269099. The Authority found the application a...
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