Non-Therapeutic Import: Bovine Serum Albumin Classification under CTI 3502 9000

In re Bio-Rad Laboratories India Limited (CAAR Mumbai) In a recent ruling by the Customs Authority for Advance Rulings (CAAR) in Mumbai, the classification of imported ‘bovine serum albumin’ (BSA) by M/s. Bio-Rad Laboratories India Limited sparked a debate. The applicant sought clarification on the appropriate Customs Tariff Heading for their imports of BSA, emphasizing its usage for research rather than therapeutic or prophylactic purposes. The CAAR’s decision sheds light on the intricacies of tariff classification and the importance of context in determining the correct cla...