On September 19, 2024, the Government of India issued Notification No. 62/2024-Customs (N.T.) under the Customs Tariff Act, 1975, aimed at clarifying the definition of “laboratory chemicals.” The amendment pertains to Chapter 98 of the Customs Tariff and specifically revises chapter note 3. The new definition stipulates that laboratory chemicals include all organic and inorganic chemicals that are either chemically defined or not, which are imported solely for personal use. Importantly, these chemicals must be packaged in quantities not exceeding 500 grams or 500 milliliters and must be identifiable based on their purity or markings that indicate their exclusive use as laboratory chemicals.
This amendment is intended to serve the public interest by ensuring that imported laboratory chemicals are appropriately categorized and regulated. It emphasizes that such chemicals are not to be used for trading or further sale. The notification takes effect immediately upon its publication in the Official Gazette, underscoring the government’s commitment to precise regulation in the customs framework. The clarification aims to streamline customs procedures and enhance compliance in the importation of specialized chemicals for laboratory use.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Notification No. 62/2024-Customs (N.T.) Dated: 19th September, 2024
G.S.R. 580(E).— In exercise of the powers conferred by sub-section (1) of section 11A of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the First Schedule of the Customs Tariff Act, 1975, namely:—
1. In the First Schedule of the Customs Tariff Act, —
In Chapter 98, for chapter note 3, the following shall be substituted, namely :—
“3. For the purpose of Heading 9802, “laboratory chemicals” means all chemicals, organic or inorganic, whether or not chemically defined, imported and intended only for own use (i.e. other than purposes like trading, further sale etc.) in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals.”
2. This notification shall come into force from the date of publication in the Official Gazette.
[F. No. 528/05/2024-STO(TU)]
(Amreeta Titus)
Deputy Secretary
