Classification of QDx Instacheck TM PCT with reader QDx Instacheck TM as a Kit

In re Tara Clinical Systems (CAAR Mumbai) CAAR held that that the products in question i.e. ‘QDx Instacheck™ PCT’ with reader ‘QDx Instacheck™’ as a kit merit classification under CTH 3822, more specifically under CTI 3822 9090 of the First Schedule to the Customs Tariff Act, 1975 and the said products are covered under entry at Sr. No. 80 of Schedule-II of Notification No. 1/2017-IGST (Rate) dated 28th June 2017 FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s. Lara Clinical Systems, (having IEC No. AALFT6504F and hereinafter referred to as...