Case Law Details
In re Illumina India Biotechnology Private Limited (CAAR Mumbai)
M/s. Illumina India Biotechnology Private Limited (having IEC No AAECI9143H and hereinafter referred to as ‘the applicant’, in short) filed an application (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said application was received in the secretariat of the CAAR, Mumbai on 28.07.2023 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on the classification of “Kits” referred as ‘the Products’ such as TruSeq Stranded mRNA, Nextera DNA CD Idx and NextSeq 1000/2000 reagent for imports through the Airport & Air Cargo Complex, Bangalore.
2. Applicant has stated as follows in their statement of relevant facts having a bearing on the question(s) raised enclosed with the CAAR-1 application:
Illumina India, which is a part of the Illumina group, is involved in the creation, manufacture and distribution of sequencing and array-based solutions for analysing genetic variation and function in various domains ranging from cancer research to agriculture. The Applicant is primarily engaged in import, distribution and sale of life science tools and integrated systems, reagents and DNA sequencing instruments. The key details such as general description, form, end usage and technical description of the Products as submitted by the applicant are discussed below.
TruSeq Stranded mRNA (`TruSeq’) with Illumina part no. 20020594 is a library preparation kit that comprises of: (A) reagents; and (B) buffers. These library preparations are essentially standard molecular biological reactions used for preparing sample materials for sequencing. The reagents present in the kit are used to break the external layer of the cell to extract messenger ribonucleic acid (`mRNA’) and Ribonucleic acid (`RNA’). Thereafter, mRNA and RNA are fragmented to prepare samples using the reagents. Subsequently, specialized adapters are added to both ends of the fragmented RNA/ mRNA to make the sample suitable for subsequent cluster generation and sequencing. Accordingly, the reagents play a key role in generating cluster RNA sequencing and thus, give TruSeq its essential character.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
