CAAR Classifies Empty Semen Storage Straws Under HSN 3926, Not 9018

In re IMV India Private Limited (CAAR Delhi)

The applicant sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), New Delhi, on the classification of imported empty semen storage straws made of biocompatible plastic/polymer and intended exclusively for artificial insemination (AI) of animals. The applicant requested classification under Customs Tariff Heading (CTH) 9018 90 99, contending that the products are instruments or appliances used in veterinary science rather than ordinary plastic articles.

According to the applicant, the semen straws are precision-engineered, single-use products designed specifically for cryogenic storage, preservation, transport, and direct delivery of animal semen during artificial insemination. They are manufactured using specialized techniques that enable them to withstand extreme temperatures during equilibration, freezing, storage in liquid nitrogen, transport, thawing, and insemination. The applicant emphasized that the straws preserve the biological integrity, sterility, motility, and viability of semen, and that semen cannot be transferred outside the straw without compromising the artificial insemination process. The straws are therefore presented as indispensable and inseparable components of the AI procedure. References were also made to opinions of veterinary and research institutions highlighting the importance of semen straws in bovine artificial insemination.

The applicant further submitted that, following the expansion of the definition of “medical devices” under the Ministry of Health and Family Welfare Notification dated 11.02.2020, veterinary devices are included within the scope of medical devices. On this basis, the applicant contended that semen straws qualify as medical devices because they are intended for animal use and facilitate control of conception and support livestock reproduction. The applicant also stated that the products had been registered on the CDSCO online medical devices portal and that certain government agencies now require CDSCO licences for procurement of semen straws, treating them as medical devices rather than ordinary plastic products.

On classification, the applicant argued that Heading 9018 covers instruments and appliances used in veterinary sciences. It submitted that the semen straws are designed exclusively for veterinary reproductive procedures, that classification should depend upon the article’s function, design, and intended end use rather than its material composition, and that HSN Explanatory Notes expressly state that instruments under Chapter 90 may be made of any material. The applicant also relied on Rule 3(a) of the General Rules for Interpretation, asserting that the more specific heading relating to veterinary instruments should prevail over a general or residual classification based on plastic composition. Alternatively, it argued that even if regarded as accessories, the semen straws should be classified with the AI gun under Heading 9018 because they are suitable solely for use with that veterinary instrument and have no independent use.

The concerned Port Commissionerates opposed the proposed classification. They acknowledged that the application was maintainable but concluded that the semen storage straws should instead be classified under CTH 3926 90 99 as “other articles of plastics.” According to the departmental comments, the products are essentially plastic tubes used for storage and conveyance of semen. The authorities observed that the straws are predominantly made of plastic, do not independently perform any diagnostic, therapeutic, surgical, or veterinary procedure, and merely serve supportive storage and handling functions. They distinguished between active medical or veterinary instruments covered under Chapter 90 and passive consumables or containers, stating that the semen straws lack the essential character of instruments or appliances. The department further relied upon Chapter Notes, General Rules for Interpretation, commercial parlance, and judicial precedents concerning classification of plastic articles to support classification under Chapter 39.

In response, the applicant disputed the departmental reasoning. It reiterated that the semen straws are not generic plastic straws but precision-engineered products capable of withstanding specialized cryogenic processes and performing an indispensable role in artificial insemination. The applicant maintained that they are directly used in the insemination procedure, that their design is inseparable from the functioning of the AI gun, and that the expanded definition of medical devices supports their treatment as veterinary medical devices. The applicant also argued that the department had incorrectly relied upon explanatory notes to Heading 3926 while overlooking the explanatory notes to Heading 9018, which state that instruments under that heading may be made of any material. It further relied upon Rule 3(a) of the General Rules for Interpretation, judicial decisions concerning specific versus residuary entries, and the principle that accessories solely suitable for use with a particular instrument should be classified with that instrument.

SEO-Friendly Title Options

CAAR Examines Tariff Classification of Semen Storage Straws Based on Functional Use in Artificial Insemination

SEO Description: The case examines whether imported semen storage straws should be classified as veterinary instruments under Heading 9018 or plastic articles under Heading 3926, focusing on their design, function, and role in artificial insemination.

Classification Dispute Turns on Whether Semen Storage Straws Are Veterinary Instruments or Plastic Articles

SEO Description: The ruling considers competing claims on classification, with the applicant relying on functional use and veterinary application, while customs authorities contend the products remain plastic articles classifiable under Heading 3926.

CAAR Considers Whether Artificial Insemination Straws Qualify as Medical Devices for Customs Classification

SEO Description: The dispute centers on whether semen storage straws fall within Heading 9018 as veterinary instruments following the expanded definition of medical devices or remain classifiable as plastic articles under Chapter 39.

Customs Classification of Semen Storage Straws Challenged Over Functional and Essential Character Test

SEO Description: The matter evaluates whether the functional role, exclusive veterinary use, and essential character of semen storage straws justify classification under Heading 9018 instead of the residual entry for plastic articles.

Specific Tariff Entry vs Residual Plastic Entry at Core of Semen Storage Straw Classification Dispute

SEO Description: The applicant argued that the specific heading for veterinary instruments should prevail over the residual plastic entry, while customs authorities maintained that the goods are consumable plastic storage articles.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI

M/s IMV India Private Limited, 573, 3rd floor, Chirag Delhi, New Delhi having IEC No. 0598043420 and PAN- AAACI2983H (the applicant, in short) filed the instant applications in Form CAAR-1 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short) for seeking advance ruling. The complete applications were received in the Secretariat of the CAAR, New Delhi on 05.02.2026 along with their enclosures in terms of Section 28-H(I) of the Customs Act, 1962 (hereinafter referred to as the °Ace).

1.1. The applicant’s submissions are as given below:-

1.2 The Applicant is engaged in the business of importing empty semen storage straws (made of biocompatible plastic/polymer, sealed, and intended exclusively for use in artificial insemination of animals). The present advance ruling is being sought to seek correct classification of these empty semen straws imported by the applicant under chapter heading 9018 (9018 9099) of the Customs Tariff Act, 1975. In order to correctly classify these semen straws, it is extremely important to understand the following facts:

1.3. A semen straw is a small, sealed, cryogenic container designed to hold, preserve, and deliver animal semen for use in artificial insemination (Al). The invention of semen straws revolutionized modern breeding by making semen storage, transport, and global genetic exchange practical. Semen straws are central to livestock improvement, conservation of endangered species, and assisted reproduction in bovine.

1.4. The semen straws imported by the Applicant are manufactured in France by IMV Technologies, using highly engineered and researched technique. These semen straws are not generic plastic tubes which are commercially interchangeable with other plastic articles but are precision-engineered, single-use, articles made up of biocompatible, cryogenic-resistant plastics (polyvinyl chloride or similar polymers) for use in animal breeding programs and subject to regulatory control under the CDSCO framework for medical devices. These highly precision-based instruments are specifically designed for the safe storage, preservation, and deposition of semen. Thus, a semen straw is an instrument that is used to deposit/deliver semen in reproductive tract of an animal for artificial insemination.

1.5. Today, these semen straws are the global standard for cryopreservation of semen in animal husbandry. These semen straws are made with such highly specialized engineered technique that they can successfully tolerate the following:

a. Equilibration — semen is stored in these semen straws kept at —4 °C for several hours for glycerol penetration.

b. Freezing — the semen straws can withstand rapid cooling in liquid nitrogen vapor at —120 °C and then storage in liquid nitrogen tanks at —196 °C.

c. Storage & Transport — semen straws stored in goblets and canisters inside Dewar tanks, shipped worldwide if needed.

d. Thawing Protocols: After having undergone the aforesaid freezing at such extreme temperatures, the semen straws are then thawed by a water bath usually at 35-37 °C for 30-60 seconds, depending on species.

e. Insemination: Thawed semen straw is then loaded into an Al gun and used directly to deposit the semen into the female reproductive tract at the appropriate estrus stage.

1.6. As is clear from the above description of the process these semen straws have to undergo for carrying out artificial insemination. Thus, the entire design of the semen straw, i.e. its material, vacuum sealing, cryo-resistance, thermal resistance, and dimensional precision, is directed toward maintaining the biological integrity of the semen until the moment of insemination. The semen stored in these semen straws cannot be extracted or transferred without compromising its motility and viability. Therefore, it is pertinent to note that these semen straws are indispensable and inseparable component of the artificial insemination process because they are designed with extreme precision to preserve and deliver semen directly into the reproductive tract of the animal.

1.7. These semen straws are not generic containers; they are manufactured to strict specifications to protect the viability of sperm and ensure the semen remains usable until the point of insemination. The semen contained therein must be directly deposited into the reproductive tract of the animal to ensure successful conception because the semen in such semen straws is usable only when directly inseminated from the straw itself through the insemination instrument, i.e. the AI gun. The process demands that the semen contained in the semen straws, once thawed, be deposited quickly and directly from these semen straws using the AI gun. Any deviation from this process, such as transferring or exposing the semen outside the semen straw, would compromise its viability and render the breeding process ineffective. Handling thawed semen outside of semen straws during artificial insemination poses serious risks to the viability and fertility of the semen. The storage of semen within such straws is therefore not a mere packaging method but a critical step in maintaining its temperature, sterility, and motility. Consequently, the only scientifically and practically safe way to ensure effective artificial insemination is to utilize the semen directly from these semen straws into the animal’s reproductive system. All recommended protocols also emphasize that thawed semen should remain within the semen straws and be directly transferred to the reproductive tract to maximize insemination success making these indispensable in the process of AI.

1.8. Reference may be made to the opinions issued by the BAIF Development Research Foundation, Pune, Maharashtra; ICAR — Central Institute of Research on Buffaloes, Hisar, Haryana emphasising on the importance of semen straws in the artificial insemination in bovine reproduction and Veterinary Assistant Surgeon, District Livestock Development Association, Tirupathi, Chittoor, District.

1.9. To put it in short, these semen straws are “AI semen straws” used exclusively for cryogenic storage, handling, and delivery of bovine semen during the veterinary artificial insemination procedure.

EARLIER NON RECOGITION OF VETERINARY PRODUCTS AS MEDICAL DEVICES & RECENT EXPANSION OF THE DEFINITION OF MEDICAL DEVICES TO INCLUDE SEMEN STRAWS

1.10. These semen straws have been treated as veterinary consumables for many years because of the lack of recognition of veterinary products as medical devices by Central Drugs Standard Control Organisation “CDSCO” (India) as well as other jurisdictions around the world such as FDA (US), and CE (EU), even though these semen straws have been increasingly recognized under One Health principles as critical reproductive devices.

1.11. However, with the expansion of the definition of “medical devices” to include veterinary devices, these semen straws are now recognized and regulated as medical instruments w.e.f. 01.04.2020 in terms of the Notification issued by the Ministry of Health & Family Welfare bearing S.O. No. 648 (E) dated 11.02.2020 read with Section 3(b)(iv) of the Drugs and Cosmetics Act, 1940 and Rule 3 (zb) C of the Medical Devices Rules, 2017.

For ease of reference relevant extract of Rule 3(zb) of the Medical Devices Rules, 2017 is reproduced herein below:

“medical device” means,-

(A)…………………

(B)…………………

(C) devices notified from time to time under sub-clause (iv), of clause (b) of section 3 of the Act;

………………..

1.12. Vide notification bearing S.O. 648(E), the Health and Family Welfare Ministry after consultation with the Drugs Technical Advisory Board notified the definition of “medical device” and expanded it in the following terms, w.e.f. 01.04.2020:

“All devices including an instrument, apparatus, appliance, implant, material or other article, whether used alone or in combination, including a software or an accessory, intended by its manufacturer to be used specially for human beings or animals which does not achieve the primary intended action in or on human body or animals by any pharmacological or immunological or metabolic means, but which may assist in its intended function by such means for one or more of the specific purposes of —

i. diagnosis, prevention, monitoring, treatment or alleviation of any disease or disorder;

ii. diagnosis, monitoring, treatment, alleviation or assistance for, any injury or disability;

iii. investigation, replacement or modification or support of the anatomy or of a physiological process;

iv. supporting or sustaining life;

v. disinfection of medical devices; and (w) control of conception.”

1.13. A plain reading of the above definition makes it evident that all devices, including any accessory, which are specifically intended by their manufacturer for use in animals, are covered within the definition of medical devices. Further, the definition clarifies that such devices, including their accessories, may assist in their intended function for one or more of the specified purposes, including, inter alia, sustaining life and control of conception. It is respectfully submitted that semen straws, being instrumental and indispensable for the Artificial Insemination (Al) process, squarely fall within these purposes. Semen straws are essential for the precise delivery of semen, thereby directly enabling control of conception, and consequently supporting sustenance of life by ensuring successful breeding and continuation of livestock populations. Therefore, semen straws clearly fall within the definition of medical devices as envisaged under the relevant regulatory framework.

1.14. In view of the above change in law, the Applicant registered the semen straws imported by it on the “Online System for Medical Devices” portal on CDSCO’s website under class A. Copies of the screen shot of the registration of the semen straws under class A on the “Online System for Medical Devices” on CDSCO’s website are annexed.

RECOGNITION OF SEMEN STRAWS AS MEDICAL DEVICES POST EXPANSION OF THE DEFINITON OF MEDICAL DEVICES

1.15. It is further pertinent to mention that with the expansion of the definition of Medical Devices to include the semen straws, even the government agencies have started requiring the details of Licence issued by CDSCO wrt the semen straws from the bidder. Tender of Directorate of Animal Husbandry, Vijaywada, Andhra Pradesh categorically classifying Straws as Medical Device after discussion with State Drug Controller and mandating requirement of Medical Licence to be furnished when bidding in the Tender. A copy of the Tender together with other documents including email from the Department providing a list of the items requiring medical licence is annexed.

1.16. These demonstrate that semen straws are treated by government agencies as medical devices after the expansion of the definition of medical devices to include veterinary equipment/instrument and not as generic plastic packaging.

Statement containing the applicant’s interpretation of law and/or facts, in respect of the question for which the present advance ruling is sought.

1.17. Tariff Heading 9018 covers “INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS”.

1.18. It is submitted that the essential and only function of the semen straw is safe and precise delivery of semen directly into the reproductive tract of the animal through AI gun, which is a veterinary procedure. It is a specialized instrument in the artificial insemination process and not a general-purpose storage container. Its precision engineered design, dimension, material, sealing mechanism, and tip design are scientifically calibrated for insemination guns, ensuring the semen’s viability and safe deposition. Therefore, it is an instrument or appliance used in veterinary science for reproduction, fulfilling the functional and end-use criteria under Heading 9018.

1.19. It is further respectfully submitted that the classification of goods under the Customs Tariff is to be guided primarily by the article’s function, design, and intended end use and not merely its constituent material. In the present case, although the semen straws are made of plastic, as elaborated in the relevant facts section, they are precision-engineered articles developed exclusively for veterinary applications and function as an indispensable component in the process of artificial insemination. It is reiterated that their specialized design, accuracy, and usage in veterinary science clearly distinguish them from ordinary plastic articles. Accordingly, the mere fact that the semen straws are made of plastic cannot by itself alter its essential character or its functional identity. The semen straws being precision-engineered articles, specifically designed and manufactured for exclusive veterinary use, with their functional attributes are squarely covered within Heading 9018.

1.20. This interpretation is further supported by the HSN General Explanatory Notes to Chapter 90, which clarify that “the instruments, apparatus and parts thereof falling in this Chapter may be of any material”, thereby underscoring that the nature of the material is irrelevant so long as the article performs a medical, surgical, or veterinary function. Further even the explanatory notes specific to heading 9018 again clearly provide that “The instruments of the heading may be made of any material”. Thereby indicating that the determining factor is their functional role and not their material composition. Accordingly, the semen straws wrt which the present application is made merit consideration under Heading 9018 based on their specific use and functional characteristics.

1.21. At this juncture, it is also pertinent to refer to the General Rules for Interpretation. Rule 3(a) thereof clearly provides that “the heading which provides the most specific description shall be preferred to headings providing a more general description”. In the present case, it is reiterated that the function, design, and intended end use of the goods are more specifically and appropriately covered under Heading 9018 of the Customs Tariff, which pertains to instruments and appliances used in medical, surgical, dental or veterinary sciences. In accordance with Rule 3(a) of the General Rules for the Interpretation of the Import Tariff, when goods are prima facie classifiable under two or more headings, classification shall be determined by the heading which provides the most specific description. The specific description, in the instant case, clearly relates to the function and use of the article in veterinary science, namely, its indispensable role in the artificial insemination process, rather than to its constituent material. Therefore, the functional description of the semen straws falling must prevail over any broader or generic description based merely on their composition, such as articles of plastics, in order to determine their classification under Heading 9018. Thus, the aforesaid Rule 3(a) of the General Rules for Interpretation read with General Explanatory Notes to Chapter 90 (HSN Explanatory Notes, WCO) as well as explanatory notes to heading 9018 confirm that articles designed for veterinary diagnosis or treatment are covered even if made of plastics.

1.22. The aforesaid important criterion has also been adopted by the Hon’ble Supreme Court to decide classification disputes. It has been held in catena of judgments that one of the very important factors for determining the correct classification is the functional utility and predominant or primary usage of the commodity which is being classified. This criterion is applied in many products where the dispute involved was specifically whether to treat the products as medicament or not. Reference in this regard may be made to CCE v. Wockhardt Life Sciences Ltd., 2012 (277) ELT 299 (SC)) wherein analysing various earlier decisions of the Hon’ble Supreme Court applied the test of the product’s primary design and use to decide its classification. It is submitted that semen straws are designed only for carrying out artificial insemination and have no independent use outside the process of artificial insemination, which is a veterinary medical procedure. Therefore, these straws meet the above test and are accordingly classifiable under Chapter 9018.

ALTERNATE SUBMISSION

1.23. Without prejudice to the above it is submitted that Chapter note 2(b) of Chapter 90 Section VXIII of the Indian Custom’s Tariff provides that parts and accessories for machines, apparatus, instruments or articles of this Chapter “if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;”

1.24. Thus, in view of the above, it is well-established in tariff law that ancillary or inseparable parts and accessories of a medical or veterinary instrument/apparatus/appliance are required to be classified under the same heading as the said medical or veterinary instrument/apparatus/appliance when they have no independent use.

1.25. It is submitted that Semen Straws are suitable for use solely with the Al gun. As detailed above, these Semen straws are indispensable for the functioning of Al gun which is a veterinary instrument in is classified under 9018 90 99. Without these semen straws, the insemination instrument i.e. the Al gun cannot perform its essential function, making the semen straw a specialized component of a veterinary apparatus. Therefore, since the Al gun used to perform AI on animals is classified under 9018 90 99, the semen straw, which is integral and indispensable to the operation of the Al gun and the insemination process, must also he classified under the same heading Al gun. Thus, even with this alternate reasoning, the only suitable heading for Semen Straws is 90189099.

1.26. It is reiterated that the only reason the Applicant could not earlier classify them under the heading 9018 was the absence of recognition of instruments used in veterinary science as medical devices by CDSCO. However, with the expansion of the said definition, the Applicant has now been advised to seek correct classification of the semen straws under 9018.

CONCLUSION

1.27. Indispensability of Semen Straws in Artificial Insemination (Al) –

the semen straws form an integral and indispensable part of the Artificial Insemination (AI) process in bovine breeding. It is impossible to perform AI without these semen straws. These semen straws are not ordinary containers but are highly specialized, precision-engineered instruments designed exclusively for the safe storage, preservation, and deposition of semen directly into the reproductive tract of the animal. The technical function of the semen straw extends far beyond mere containment. The semen stored in these straws cannot be extracted or transferred without compromising its sterility, motility, and viability. The entire design of the straw, i.e. its material, vacuum sealing, thermal resistance, cryo-resistance and dimensional precision, is directed toward maintaining the biological integrity of the semen until the moment of insemination. Artificial insemination is required to be performed directly frOm these semen straws. Any intermediate handling or transfer of the semen outside the semen straw environment would render the semen unfit for reproduction. Therefore, the semen straws are functionally and technically inseparable from the insemination process itself.

1.28. Semen Straws are Medical Devices under the notification issued by the Ministry of Health and Family Welfare

1.29. Functional Nexus and Essential Character- Semen straws are precision instruments that are inseparably connected to the AI gun and the reproductive procedure itself. They have no independent or general-purpose use outside the AI process, and their design, material composition, and operational function are entirely directed toward veterinary reproductive science. The AI gun, being the insemination instrument cannot be used without these semen straws, thereby making the process of AI impossible without using these semen straws. The essential character test under tariff law confirms that articles which are indispensable to the functioning of a medical or veterinary instrument should be classified along with the principal instrument.

1.30. In view of the foregoing, it is respectfully submitted that semen straws qualify as “instruments and appliances used in medical or veterinary sciences”, by virtue of their instrumental and indispensable role in the Artificial Insemination (AI) process. They are precision-engineered instruments/accessory specifically intended for veterinary use, designed to control conception and thereby sustain life in livestock, and are therefore medical devices within the meaning of the relevant definition. Being an essential accessory for AI, semen straws perform a direct and indispensable function in veterinary reproductive procedures. Consequently, semen straws merit classification under Heading 9018 specifically under 9018 9099 of the First Schedule to the Customs Tariff Act, 1975, which covers “instruments and appliances used in medical, surgical, dental or veterinary sciences”. Their scientific design, exclusive veterinary use, and inseparable functional nexus with the AI process clearly distinguish them from ordinary containers or packaging materials, establishing their essential character as a veterinary medical device. It is reiterated that this classification is further supported by the functional/ end use test and essential character principle under the General Rules for Interpretation (GRI) as well as by the decisions of the Hon’ble Supreme Court as the primary and only purpose and design of these semen straws is for direct veterinary use in the artificial insemination process.

2. Comments of the Port Commissionerate:

As per the provision of CAAR Regulation, 2021, the complete applications of the applicant were provided to the concerned Custom Ports, and requested to furnish the requisite comments in the instant matter. The port authorities vide their letter dated 09.03.2026 & 27.04.2026 furnished their comments, as follows:-

2.1. Comments from ACC Import, New Custom House, Near I.G.I Airport, New Delhi.

The present application has been filed by M/s IMV India Private Limited (hereinafter referred to as “the Applicant”) under Section 28H of the Customs Act, 1962 seeking an advance ruling on the classification of “Semen Storage Straw” (hereinafter referred to as “the subject goods”). The Applicant has proposed classification of the subject goods under Customs Tariff Item (CTI) 90189099 as “appliances used in veterinary science for reproduction, fulfilling the function and end use criteria under Heading 9018”.

2.1.1. The question raised by the Applicant is as under:

“Whether the semen storage straw is classifiable under CTI 90189099”

2.1.2. The subject goods are described as “semen storage straw” loaded in artificial gun to carry out the procedure of Artificial Insemination. The composition of material used is as below: –

• Straw Tube: PVC (Polyvinyl Chloride)
• Braid: Polyester Viscose vinyl acetate

Analysis of Classification

2.1.3, The “Nature of the Goods: – Semen storage straws are essentially hollow tubes made of specialized polymers (usually PVC or PETG) used for the cryopreservation and transport of bovine or human semen. The applicant has argued that the straws are essential “veterinary instruments” used in Artificial Insemination (Al) and accordingly should be classified under CTH 9018.

2.1.4. Further, for an item to be classified under Chapter 90, it must typically possess a character that goes beyond being a simple container or consumable. Under Note I (g) to Chapter 90, “Articles of plastics (Chapter 39)” are excluded from Chapter 90 if they are considered general-use articles of plastic, even if used in medical applications.

2.1.5. Functional vs. Material Classification

The General Explanatory Notes to Heading 9018 state that this heading covers a wide range of instruments which, in the vast majority of cases, are used only in professional practice.

Feature	CTH 9018 (Proposed by applicant)	CTH 3926 (Recommended)
Description	Medical/Veterinary Instruments	Other articles of plastics
Function	Active use in surgery/diagnosis	Storage/Conveyance
Composition	Complex mechanical/electrical	Polymeric extrusion
Character	Tool	Consumable/Container

2.1.6. Exclusion via Chapter Notes

The most compelling reason for rejection of CTH 9018 lies in the Explanatory Notes to Heading 3926, which specifically include “laboratory or medical ware.”

• Semen straws do not perform a “medical procedure” themselves. They are passive vessels.
• CTH 3926 90 99 acts as a residual entry for articles of plastics not elsewhere specified. Since the straws are essentially extruded plastic tubes with a plug, they retain the character of “Other articles of plastics.”

2.1.7. Accordingly, the classification under CTH 9018 90 99 is not tenable based on the following grounds:

• GR1 1 & 6: Classification is determined by the terms of the headings and any relative Section or Chapter Notes.
• Chapter 90 Exclusion: The item lacks the complexity of an “instrument” or “appliance.” It is a specialized
• Specific Entry: The composition (PVC/PETG/EVA) and the manufacturing process (extrusion and sealing) align with the scope of Heading 3926.

2.1.8. In view of the forgoing discussions, the Semen Storage Straws should be classified under CTH 3926 90 99. This aligns with international precedents where simple plastic consumables used in medical/veterinary fields (like specimen cups or storage tubes) are excluded from Chapter 90 and placed under Chapter 39.

2.2. Comments from ICD Patoargani and other, Patoargani, New Delhi-110096.

2.2.1 Section 28-E (c) provides as under:

‘[(c) “applicant” means any person,-

i. holding a valid Importer-exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992; or

ii. exporting any goods to India; or

iii. with a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H;J ‘

2.2.2. During the scrutiny of the application and supporting documents, it has been observed that applicant holds a valid IEC Code granted under Section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992). Accordingly, the applicant i.e. Mis. IMV India Private Limited is eligible for seeking such advance ruling in terms of section 28-E (c) of the Customs act, 1962.

2.2.3. Section 28-1 (2) provides as under:

‘(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application

Provided that the Authority shall not allow the application 3 [***J where the question raised in the application is –

already pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court;

the same as in a matter already decided by the Appellate Tribunal or any Court

Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:

Provided also that where the application is rejected, reasons for such rejection shall be given in the order. ‘

2.2.4. In this regard, it is submitted that as per available records, there is no such case pending before any officer of customs, the Appellate Tribunal or any Court nor has been decided by the Appellate Tribunal or any Court. However, the applicant stated that they are engaged in the business of importing empty semen storage straws (made of biocompatible plastic/polymer, sealed and intended exclusively for use in artificial insemination of animals).

2.2.5. In the present case, the applicant satisfies the criteria required for the filing of the application for advance ruling, namely:

a. The Applicant has been granted valid Importer-Exporter Code Number (IEC) under section 7 of the Foreign Trade (Development and Regulation) Act, 1992;

b. The Applicant is filing the Application in respect of subject goods prior to importation into India;

c. The application for advance ruling is in relation to clause (a) of Section 28H (2) of the Customs Act, 1962: and

d. The application is not barred under Section 281 of the Customs Act, 1962.

Comments on the merits of the question raised:

2.2.6. Question: Whether the imported empty semen storage straws (hereinafter referred to as ‘subject goods’) are classifiable under Chapter 90, Heading 9018 of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the “Customs Tariff Act”)?

Observations:

Applicability of CTH 9018:

In this regard, the scope of the CTH 9018 is as below:

Heading No	HS Code	ITC (HS) Code	Description	Unit of Quantity
9018			INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHTTESTING INSTRUMENTS. Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters):
	90181100	—	Electro-cardiographs	u
	901812	—	Ultrasonic scanning apparatus:	u
		90181210	Linear ultrasound scanner	u
		90181290	Other	u
		90181300	Magnetic resonance imaging apparatus	u
		90181400	Scintigraphic apparatus	u
	901819	—	Other:
		90181910	Electro encephalographs	u
		90181920	Echo cardiograph	u
		90181990	Other	u
		90182000	Ultra-violet or infra-red ray apparatus	u
		—	Syringes, needles, catheters, cannulae and the like
	90183100	—	Syringes, with or without needles	u
	901832	—	Tubular metal needles and needles for sutures:	kg.
		90183210	Needles for suture	kg.
		90183220	Hollow needles for injection, aspiration, biopsy and transfusion	kg.
		90183230	Hilerio venous fistula needles	kg.
		90183290	Other	kg.
	901839	—	Other:
		90183910	Catheters (for urine, stool)	u
		90183920	Cardiac catheters	u
		90183930	Cannulae	u
		90183990	Other	u
		—	Other instruments and appliances, used in dental sciences:
		90184100	Dental drill engines, whether or not combined on a single base with other dental equipment	u
		90184900	Other	u
	901850	—	Other ophthalmic instruments and appliances:
		90185010	Ophthalmoscopes	u
		90185020	Tonometers	u
		90185030	Ophthalmic lasers	u
		90185090	Other	u
	901890	—	Other instruments and appliances:
		—	Diagnostic instruments and apparatus:
		90189011	Instrument and apparatus for measuring blood pressure	u
		90189012	Stethoscopes	u
		90189019	Other	u
		—	Surgical tools:
		90189021	Bone saws, drills and trephines	u
		90189022	Knives, scissors and blades	u
		90189023	Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments	u
		90189024	Chisel, gouges, elevators, raspatones, osteotome, craniotome, bone cutters	u
		90189025	Retractors, spatulnprobes, hooks dilatators, sounds, mallets	u
		90189029	Other	u
		—	Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments:
		90189031	Renal dialysis equipment (artificial kidneys, kidney machines and dialysers)	u
		90189032	Blood transfusion apparatus	u
		90189033	Haemofiltration instruments	u
		—	Anaesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes:
		90189041	Anaesthetic apparatus and instruments	u
		90189042	ENT precision instruments	u
		90189043	Acupuncture apparatus	u
		90189044	Endoscopes	u
		—	Other:
		90189091	Hilerial or venous shunts	u
		90189092	Baby incubators	u
		90189093	Heart-lung machines	u
		90189094	Defibrillators	u
		90189095	Fibrescopes	u
		90189096	Laproscopes	u
		90189097	Vetrasonic lithotripsy instruments	u
		90189098	Apparatus for nerve stimulation	u
		90189099	Other	u

2.2.7. Further, the relevant part of the explanatory notes of the CTH 9018 is reproduced below:

90.18 -Instruments and appliances used in medical, surgical, dental or veterinary sciences, Including scintigraphic apparatus, other electro-medical apparatus and sight-testing Instruments (+).

– Electro-diagnostic apparatus(including apparatus for functional exploratory examination or for checking physiological parameters):

Heading No	Description
9018.11	Electro-cardiographs
9018.12	Ultrasonic scanning apparatus
9018.13	Magnetic resonance imaging apparatus
9018.14	Scintigraphic apparatus
9018.19	Other
9018.20	Ultra-violet or infra-red ray apparatus
	Syringes, needles, catheters, cannulae and the like :
9018.31	Syringes, with or without needles
9018.32	Tubular metal needles and needles for sutures
9018.39	Other
	Other instruments and appliances, used in dental science :
9018.41	Dental drill engines, whether or not combined on a single base with other dental equipment
9018.49	Other
9018.50	Other ophthalmic instruments and appliances
9018.90	Other instruments and appliances

This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g. by doctors. surgeons, dentists, veterinary surgeons, midwives). either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc. are also included, as arc, under certain conditions, instruments and appliances for dental laboratories (see Part (II) below). The instruments of the heading may be made of any material (including precious metals).

2.2.8. From a conjoint reading of the explanatory notes along with the scope of CTIT1 9018, it is amply clear that empty semen storage straws are not a instrument or appliances used in medical, surgical. dental or veterinary sciences etc. The applicant stated in their application that empty semen storage straws are made of biocompatible plastic/polymer, sealed and intended exclusively for use in artificial insemination of animals. Further, as per the product literature and submissions of the applicant, the goods are essentially plastic articles i.e. plastic straws used for storage of bovine semen for the purposes of uses in the veterinary/medical field.

2.2.9. The following characteristics emerge from the details provided in respect of the impugned goods:

• • The goods are predominantly made of plastic material.
  • They do not perform any diagnostic or therapeutic function.
  • They do not independently function as a medical instrument or surgical appliance.
  • Their role is limited to supportive/ancillary handling or storage purposes.

2.2.10. Thus, the essential character of the goods is that of plastic articles, and not that of medical instruments or appliances. CTH 9018 covers Instruments and appliances used in medical, surgical, dental or veterinary sciences. This heading generally covers Medical or surgical instruments, Diagnostic apparatus, Therapeutic instruments and specialized medical devices used directly in treatment or diagnosis. However, the heading does not cover general-purpose articles merely because they are used in hospitals or laboratories. Articles that only assist in storage, handling, or transportation of medical material do not qualify as medical instruments.

2.2.11. Therefore, it is opined that the impugned goods do not satisfy the functional test required for classification under Heading 9018.

Applicability of CTH 3926:

The scope of the CTH 3926 is as below:

Heading No.	H.S Code	ITC(HS) Code	Description	Unit
3926			OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914
	3926 10		Office or school supplies:
			Office supplies of a kind classified as stationery other than pins, clips, and writing instruments:
		3926 10 11	Of polyurethane foam	KGS
		3926 10 19	Other	KGS
			Other:
		3926 10 91	Of polyurethane foam	KGS
		3926 10 99	Other	KGS
	3926 20		Articles of apparel and clothing accessories (including gloves, mittens and mitts):
			Gloves:
		3926 20 11	Disposable	KGS
		3926 20 19	Non-disposable	KGS
			Aprons:
		3926 20 21	Of polyurethane foam	KGS
		3926 20 29	Other	KGS
			Plastic stickers for garments:
		3926 20 31	Of polyurethane foam	KGS
		3926 20 39	Other	KGS
			Collar stays, patties, butterfly, shoulder-pads and other stays
		3926 20 41	Of polyurethane foam	KGS
		3926 20 49	Other	KGS
			Others:
		3926 20 91	Of polyurethane foam	KGS
		3926 20 99	Other	KGS
	3926 30		Fittings for furniture, coach work or the like:
		3926 30 10	Of polyurethane foam	KGS
		3926 30 90	Other	KGS
	3926 40		Statuettes and other ornamental articles:
			Bangles:
		3926 40 11	Of polyurethane foam	KGS
		3926 40 19	Other	KGS
			Beads:
		3926 40 21	Of polyurethane foam	KGS
		3926 40 29	Other	KGS
			Statuettes:
		3926 40 31	Of polyurethane foam	KGS
		3926 40 39	Other	KGS
			Table and other household articles (including hotel and restaurant) for decoration:
		3926 40 41	Of polyurethane foam	KGS
		3926 40 49	Other	KGS
			Decoration sheets:
		3926 40 51	Of polyurethane foam	KGS
		3926 40 59	Other	KGS
		3926 40 60	Sequine	KGS
			Other:
		3926 40 91	Of polyurethane foam	KGS
		3926 40 99	Other	KGS
	3926 90		Other:
		3926 90 10	PVC belt conveyor	KGS
			Couplers, packing rings, O rings and the like:
		3926 90 21	Of polyurethane foam	KGS
		3926 90 29	Other	KGS
			Lugs with or without steel hinges; Eyelets and grape nuts for soles and heels; welts:
		3926 90 31	Of polyurethane foam	KGS
		3926 90 39	Other	KGS
			Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products, patterns, leather foot wear, leather garments and leather goods:
		3926 90 41	Of polyurethane foam	KGS
		3926 90 49	Other	KGS
			Retroreflective sheeting of other than of heading 3920:
		3926 90 51	Of polyurethane foam	KGS
		3926 90 59	Other	KGS
			Hangers:
		3926 90 61	Of polyurethane foam	KGS
		3926 90 69	Other	KGS
			Plastic or nylon tipped hammers; Insulating line of nylon, HDPE:
		3926 90 71	Of polyurethane foam	KGS
		3926 90 79	Other	KGS
		3926 90 80	Polypropylene articles, not else, here specified included	KGS
			Other:
		3926 90 91	Of polyurethane foam	KGS
		3926 90 99	Other	KGS

2.2.12. From the above, it is evident that CTH 3926 covers plastic articles not more specifically covered elsewhere in the tariff. Heading 3926 is a residual heading for plastic articles not elsewhere specified. Since the impugned goods are:

• • Made primarily of plastic,
  • Do not have the characteristics of medical instruments,
  • Do not perform a medical or surgical function,

2.2.13. It appears that they fall appropriately under CTH 3926 90 99 as other articles of plastic. The classification is also supported by General Interpretative Rule (GIR) 1, which states that classification shall be determined according to the terms of the headings and relevant Section or Chapter Notes.

2.2.14. Further, when the goods are identifiable primarily as plastic articles with no specific medical function, they fall squarely within the scope of Chapter 39. It is a settled principle of customs classification that classification must be determined based on the essential character and principal function of the goods. Merely because an article is used in hospitals, laboratories does not automatically bring it under Chapter 90. The impugned goods do not themselves perform any medical or surgical function, and therefore cannot be classified as medical instruments.

2.2.15. In commercial parlance also, the impugned goods are recognized as plastic semen storage straws or plastic containers, rather than as medical instruments. They are not bought or sold as veterinary instruments, but rather as plastic consumable storage items used in laboratories and breeding centres. Goods which merely facilitate storage or handling of medical samples or materials do not acquire the character of medical devices.The above conclusion finds support from the following judicial pronouncements and rulings:

2.2.15.1. M/s Nexture Technologies Pvt. Ltd., Maharashtra GST-AAR-130/2018-19/B-64 Mumbai dated 01.06.2019 Held that plastic door handles, housings, gaskets, and glove-box locking components are classifiable under CTH 3926 as articles of plastic, not under Chapter 83. The AAR observed that subject goods must be classified according to the constituent material, plastic, classification must follow the plastic chapter. The relevant extract of the ruling is reproduced below:

In view of all the discussions made above we find that the subject goods are classifiable according to their constituent material in Heading 3926 though they are identifiable parts of automobiles.

2.2.15.2. Interplas (India) Pvt. Ltd. v. CCE, 2001 (133) E.L.T. 151 (Tri. – Kolkata) wherein

it was held that-

“6. After hearing the submissions……………………….

Para 2 of the Certificate dated 10-10-1996 of Shri V Gopcdakrishnan, Chief Track Engineer (Rid). (Thermal throws enough light on this aspect in clear terms, which is reproduced below for ready reference-:

“2. Liners are made either_. from steel or from Glass Filled Nylon i.e., plastic and both are used in the above rail fitstening system. Both the liners perfirrm the same fiinction -joints between the rail and elastic rail clip to provide the desired low load to the rails on the sleepers. 13ut the Glass Filled Nylon liners are mainly used in track circuited areas where current passes with nominal 2/3 volts as it has got the insulation properly also. In areas and sections Rly. Mack (non-track circuited i.e. where no electric current flows) subjected to severe corrosion, Glass Filled Nylon Liners are used because of its anti-corrosive property and also in view _of low file and maintenance problems of steel liners. The design & size of Glass Filled Nylon liners are the same as that of steel liners.”

……………..

7. The foregoing discussion. makes it abundantly clear that the impugned goods do not merit classification as electrical insulators under sub-heading 8546.00 but deserve to be categorised as “other articles of plastics” and consequently classifiable under sub­heading 392690_, …”

Comments/Conclusion:

2.2.16. In view of the above facts and legal provisions, it emerges that the impugned goods are essentially plastic articles. They do not perform any diagnostic, surgical, or therapeutic function. Therefore, these goods are not classifiable under Heading 9018.

2.2.17. Accordingly, applying the provisions of the General Rules for Interpretation of the tariff, it is opined that the impugned goods are classifiable under CTH 3926 90 99 of the Customs Tariff.

3. Additional Submission of the Applicant:

3.1. The comments received from the Port Commissionerate i.e ACC Import, New Custom House, Near I.G.1 Airport, New Delhi & ICD Patparganj and other, Patparganj, New Delhi-I 10096 were forwarded to the applicant. In response thereto, the applicant, vide their letter dated 18.05.2026 & 20.05.2026, submitted their reply addressing the said comments. The additional submissions made by the applicant is as under:

3.1.1 The present response is being filed to the comments received from Office of The Principal Commissioner of Customs, Air Cargo Complex (Import), New Customs House, Near IGI Airport, New Delhi, dated 27.04.2026, received by the Applicant on 15.05.2026.

3.1.2. At the outset, it is submitted that in the said response, the conclusion that the goods, in relation to which the present advance ruling is sought, namely the semen straws are not classifiable under heading 9018, by relying upon GRI 1 & 6, alleging that explanatory note to Chapter 3926 specifically include “laboratory or medical ware” and that Chapter 90 excludes “Articles of Plastic (Chapter 39) if they are considered general-use articles of plastic”, which is wrong and incorrect and has been arrived at without considering the detailed submissions of the Applicant in its application. It is submitted that the office of Commissioner of Customs has failed to deal with the specific submissions of the Applicant justifying classification of Semen Straws under heading 9018 in his comments under reply. The applicant relies and reiterates the contents of its application, as if specifically incorporated herein.

3.1.3. For convenience, the Applicant is setting out herein below the certain important aspects highlighted in its application, which clearly demonstrate that the aforesaid conclusion of the office of Commissioner of Customs is incorrect:

A. SEMEN STRAWS ARE NOT GENERIC PLASTIC STRAWS:

3.1.4. The semen straws imported by the Applicant are manufactured in France by IMV Technologies, using highly engineered and researched technique. These semen straws are not generic plastic tubes which are commercially interchangeable with other plastic articles but are precision-engineered, single-use, articles made up of biocompatible, cryogenic-resistant plastics (polyvinyl chloride or similar polymers) for use in animal breeding programs and subject to regulatory control under the CDSCO framework for medical devices. These highly precision-based instruments are specifically designed for the safe storage, preservation, and deposition of semen.

3.1.5. These semen straws are made with such highly specialized engineered technique that they can successfully tolerate the following:

a. Equilibration — semen stored in these semen straws is kept at — 4°C for several hours for glycerol penetration.

b. Freezing — the semen straws can withstand rapid cooling in liquid nitrogen vapor at —120°C and then storage in liquid nitrogen tanks at —196°C.

c. Storage & Transport — semen straws stored in goblets and canisters inside Dewar tanks, shipped worldwide if needed.

d. Thawing Protocols: After having undergone the aforesaid freezing at such extreme temperatures, the semen straws are then thawed by a water bath usually at 35-37°C for 30-60 seconds, depending on the species.

e. Insemination: Thawed semen straw is then loaded into an AI gun and used directly to deposit the semen into the female reproductive tract at the appropriate estrus stage.

3.1.6. As such, these straws, unlike the generic plastic can withstand the above extreme processes and yet preserve the semen fully by maintaining the biological integrity of the semen until the moment of insemination into the reproductive tract of the animal. Thus, the entire design of the semen straw, i.e. its material, vacuum sealing, cryo-resistance, thermal resistance, and dimensional precision, makes them an indispensable and inseparable component of the artificial insemination (“AI”) process.

B. SEMEN STRAWS ARE DIRECTLY USED IN ARTIFICIAL INSEMINATION:

3.1.7. It is pertinent to bear in mind that the process of Al cannot be performed without these semen straws, in as much as these semen straws are directly deposited in the reproductive tract of the animal to ensure successful conception because the semen in such semen straws is usable only when directly inseminated from the straw itself through the insemination instrument, i.e. the Ai gull. The process demands that the semen contained in the semen straws, once thawed, be deposited quickly and directly from these semen straws using the AI gun. Any deviation from this process, such as transferring or exposing the semen outside the semen straw, would compromise its viability and render the breeding process ineffective. Handling thawed semen outside of semen straws during artificial insemination poses serious risks to the viability and fertility of the semen. The storage of semen within such straws is therefore not a mere packaging method but a critical step in maintaining its temperature, sterility, and motility.

3.1.8. Reference may be made to the opinions issued by the BAIF Development Research Foundation, Pune, Maharashtra; ICAR — Central Institute of Research on Buffaloes, Hisar, Haryana emphasizing on the importance of semen straws in the artificial insemination in bovine reproduction and Veterinary Assistant Surgeon, District Livestock Development Association, Tirupathi, Chittoor, District.

C. SEMEN STRAWS ARE NOW RECOGNIZED AS MEDICAL INSTRUMENTS

3.1.9. With the expansion of the definition of “medical devices” to include veterinary devices, these semen straws are now recognized and regulated as medical instruments w.e.f. 01.04.2020 in terms of the Notification issued by the Ministry of Health & Family Welfare hearing S.O. No. 648 (E) dated 11.02.2020. Vide this notification, the Health and Family Welfare Ministry after consultation with the Drugs Technical Advisory Board notified the definition of “medical device” and expanded it in the following terms, w.e.f. 01.04.2020:

“All devices including an instrument, apparatus, appliance, implant, material or other article, whether used alone or in combination, including a software or an accessory, intended by its manufacturer to be used specially Ibr human beings or animals which does not achieve the primary intended action in or on human body or animals by any pharmacological or immunological or metabolic means, hut which may assist in its intended function by such means for one or more of the specific purposes of —

(i) diagnosis, prevention, monitoring, treatment or alleviation of any disease or disorder;

(ii) diagnosis, monitoring, treatment, alleviation or assistance far, any injury or disability;

(iii) investigation, replacement or modification or support of the anatomy or of a physiological process;

(iv) supporting or sustainink life;

(v) disinfection of medical devices; and

(vi) control of conception.”

3.1.10. A plain reading of the above definition makes it evident that all devices, including any accessory, which are specifically intended by their manufacturer for use in animals, are covered within the definition of medical devices. Further, the definition clarifies that such devices, including their accessories, may assist in their intended function for one or more of the specified purposes, including, inter alia, sustaining life and control of conception. It is respectfully submitted that semen straws, being instrumental and indispensable for the Artificial Insemination (AI) process, squarely fall within these purposes. Semen straws are essential for the precise delivery of semen, thereby directly enabling control of conception, and consequently supporting sustenance of life by ensuring successful breeding and continuation of livestock populations. Therefore, semen straws clearly fall within the definition of medical devices as envisaged under the relevant regulatory framework.

The reasoning of the office of the Principal Commissioner of Customs, that these semen straws are not classifiable as medical device is wrong and directly in teeth of the above amended definition of medical device, which categorically provide that medical device includes all devices, whether used alone or in combination, including accessory intended for use in animals for control of conception, and supporting sustenance of life.

3.1.11. It is further pertinent to mention that with the aforesaid expansion of the definition of Medical Devices to include the semen straws, even the government agencies have started requiring the details of Licence issued by CDSCO wrt the semen straws from the bidder. In this regard, the applicant, in its application has specifically referred to the tender of Directorate of Animal Husbandry, Vijaywada, Andhra Pradesh categorically classifying Straws as Medical Device after discussion with State Drug Controller and mandating requirement of Medical Licence to be furnished when bidding in the Tender. However, the Office of the Principal Commissioner Customs has failed to deal with the above-mentioned submissions of the applicant.

D. SEMEN STRAWS ARE CORRECTLY CLASSIFIABLE UNDER HEADING 9018

3.1.12. It is submitted that the essential and only function of the semen straw is safe and precise delivery of semen directly into the reproductive tract of the animal through AI gun, which is a veterinary procedure. It is a specialized instrument in the artificial insemination process and not a general-purpose storage container. Its precision engineered design, dimension, material, sealing mechanism, and tip design are scientifically calibrated for insemination guns, ensuring the semen’s viability and safe deposition. Therefore, it is an instrument or appliance used in veterinary science for reproduction, fulfilling the functional and end-use criteria under Heading 9018.

3.1.13. The classification of goods under the Customs Tariff is to be guided primarily by the article’s function, design, and intended end use and not merely its constituent material. In the present case, although the semen straws are made of plastic, they are precision-engineered articles developed exclusively for veterinary applications and function as an indispensable component in the process of artificial insemination. This interpretation is further supported by the HSN General Explanatory Notes to Chapter 90, which clarify that “the instruments, apparatus and parts thereof falling in this Chapter may be of any material”, thereby underscoring that the nature of the material is irrelevant so long as the article performs a medical, surgical, or veterinary function. Further even the explanatory notes specific to heading 9018 again clearly provide that “The instruments of the heading may be made of any material”.

3.1.14. It is submitted that the alleged reliance on the explanatory note to Heading 3926, which specifically include “laboratory or medical ware.” is incorrect in as much as there is no explanatory note in Chapter 3926 of Indian Customs Tariff which provides such inclusion. A copy of Chapter 39 of ITC-HS is annexed hereto and is marked as Annexure-A to the present response to comments. Further, as stated above, in view of the specific clarification in explanatory notes specific to heading 9018 which clearly provide that the products covered by this heading “may be made of any material”, mere composition of subject goods cannot be the sole reason to exclude them ignoring their functionality, essential character, sole use and importance in the process of AI.

3.1.15. Without prejudice to the above it is submitted that Chapter note 2(b) of Chapter 90 Section XVIII of the Indian Custom’s Tariff provides that parts and accessories for machines or apparatus instruments or articles of this Chapter “if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;”

3.1.16. Thus, in view of the above, it is well-established in tariff law that ancillary or inseparable parts and accessories of a medical or veterinary instrument/apparatus/appliance are required to be classified under the same heading as the said medical or veterinary instrument/apparatus/appliance when they have no independent use.

3.1.17. Semen Straws are suitable for use solely with the Al gun. These Semen straws are indispensable for the functioning of AI gun which is a veterinary instrument and is classified under 9018 9099. Without these semen straws, the insemination instrument i.e., the Al gun cannot perform its essential function, making the semen straw, a specialized component of a veterinary apparatus. Therefore, since the Al gun used to perform Al on animals is classified under 9018 9099, the semen straw, which is integral and indispensable to the operation of the Al gun and the insemination process, must also be classified under the same heading as Al gun. Thus, even with this alternate reasoning, the only suitable heading for Semen Straws is 9018 9099.

E. Specific entry is always preferred over residual

3.1.18. In terms of the settled law in this regard, read with Rule 3(a) of the General Rules for the Interpretation, when goods are prima facie classifiable under two or more headings, classification shall be determined by the heading which provides the most specific description. The specific description, in the instant case, clearly relates to the function and use of the article in veterinary science, namely, its indispensable role in the artificial insemination process, rather than to its constituent material.

3.1.19. It is further submitted that the comments under reply in para 4 clearly admit that the Department’s case is that “CTH 3926 90 99 acts as a residual entry for articles of plastics not elsewhere specified. Since the straws are essentially extruded plastic tubes with a plug, they retain the character of “Other articles of plastics.” This residual entry is being wrongly cited as specific entry by the department in para 5 of the comments. In view of the detailed submissions made in the application as well as in the present response, the semen straws cannot be considered as other plastic materials by any stretch of imagination. In this regard, reference may be had to the decision of the Hon’ble Supreme Court in the case of Bharat Forge and Press Industries (P) Ltd Vs CCE, Baroda reported in (1990) I SCC 532, wherein Para 4, the Hon’ble Supreme Court has specifically observed as under:

“The question before us is whether the department is right in claiming that the items in question are dutiable under Tariff Entry 68. This, as mentioned already, is the residuary entry and only such goods as cannot be brought under the various specific entries in the tariff should be attempted to be brought under the residuary entry. In other words, unless the department can establish that the goods in question can by no conceivable process of reasoning be brought under any of the tariff items, resort cannot be had to the residuary item….”

3.1.20. As stated above, in view of the functionality, essential character, sole use and indispensability of these semen straws in the process of Al, it cannot be said that these semen straws can by no conceivable process of reasoning, be brought under chapter 9018 and deserve to be classified as residuary items.

3.1.21. Reference may be also had to the Hon’ble Supreme Court’s decision in the case of Dunlop India Ltd Vs Union of India and others reported in (1976) 2 SCC 241 wherein it is observed as follows; “35. ….When an article has, by all standards, a reasonable claim to be classified under an enumerated item in the Tariff Schedule, it will be against the very principle of classification to deny it the parentage and consign it to an orphanage of the residuary clause. The question of competition between two rival classifications will, however, stand on a different footing.”

3.1.22. It is further settled law that application of residuary item can be made only when no other heading expressly or by necessary implication applies. (Refer Western India Plywoods Ltd Vs Collector of Customs reported in (2005) 12 SCC 731.

3.1.23. In view of the above, the correct classification of the semen straws is under heading 9018.

4. Record of Personal hearing:

The authorized representatives of the applicants appeared for the personal hearing conducted in physical mode on 25.05.2026 and reiterated the submissions made in the applications. They informed that they want to classify the product under CTH 9018 as per the explanation & documentary evidence provided by them. They further informed that as on that day the product was being imported under CTH 39. On being asked , A.R accepted to submit the copies of BEs & also advice/purchase order by their foreign suppliers in support of their claim. It is also placed on record that no authorized representative appeared on behalf of the Department at the time of the personal hearing. The applicant vide email dated 29.05.2026 sought 10 days time for filing written submission pursuant to the hearing.

5. Submission of the Applicant Pursuant to Personal Hearing:

Pursuant to the personal hearing dated 25.05.2026, the applicant submitted their submission vide email dated 16.06.2026, which is as under:

5.1. The present Written Submissions are being filed on behalf of the Applicant, pursuant to the hearing conducted on 25.05.2026 before the Ld. Custom Authority for Advance Rulings. That the Applicant herein reiterates and relies upon all the submissions made by it, in both of its applications and both the rejoinders to Port comments filed by it. The same may be read as part and parcel of the present Written Submissions.

5.2. The Applicant herein has sought an advance ruling regarding the correct classification of empty semen straws, made of biocompatible plastic/polymer, sealed, and intended exclusively for use in artificial insemination (‘Al’) of animals. A semen straw is a highly specialized instrument, engineered with specialized technique which can withstand, equilibration, freezing at ultra-low temperatures and storage in liquid nitrogen, global transport in dewar tanks, controlled thawing procedures, and loading in AI guns for direct use during AI process. The entire design of a semen straw, is directed towards maintaining the biological integrity of the semen until the moment of insemination. The semen stored in these semen straws cannot be extracted or transferred without compromising its motility and viability.

5.3. These semen straws are specially designed for use with AI guns and form an indispensable part of the AI process, as the semen is directly deposited into the animal’s reproductive tract using the semen straw fitted in the AI gun. Any transfer or exposure of the semen outside the straw compromises its viability. The critical role of AI straws in the insemination process has also been recognised by the following institutes, stating as follows:

a. BAIF Development Research Foundation, Pune, Maharashtra has opined that, “Currently, there is no alternate technology that allows removal or transfer of semen from straws prior to insemination without compromising its quality…”

b. ICAR-Central Institute for Research on Buffaloes, Hisar, Haryana has opined “4….Thus, the only way to have a successful AI is insemination of the semen directly from the semen straws into the reproductive tract of the animal using Al gun.

c. Veterinary Assistant Surgeon, District Livestock Development Association, Tirupathi, Chittoor District, has stated that “…Therefore, the only scientifically accepted and effective method for AI is direct deposition of semen from the straw into the reproductive tract using an Al gun. This makes semen straws an irreplaceable component of the Al process.”

5.4. Prior to the year 2020, these semen straws were treated as veterinary consumables due to the lack of recognition of veterinary instruments in the ambit of ‘medical devices.’ However, with the issuance of Notification bearing S.O. No. 658 (E) dated 11.02.2020 by the Ministry of Health & Family Welfare which, when r/w Section 3(b)(iv) of the Drugs and Cosmetics Act, 1940 and Rule 3(zb) C of the Medical Devices Rules, 2017, makes it clear that the definition of the term “medical devices” now stands expanded to include veterinary devices, as well.

5.5. Relying, upon the said Notification, it is submitted that a semen straw must be considered within the scope of a ‘medical device’ because it is: a) a material or other article or an accessory, b) intended by its manufacturer to be used specially for animals, c) to assist in its intended function by such means, d) for one or more of the specific purposes of – supporting or sustaining life and/or control of conception.

5.6. This expanded scope of clef nition has also been recognised by various government agencies in the form of seeking details of CDSCO License wrt semen straws from the bidders, while bidding for their tenders. In this regard, tender of directorate of Animal Husbandry, Vijaywada, Andhra Pradesh has been placed on record by the Applicant.

5.7. During the course of the hearing, it was opined by the Ld. Officer that, for the subject goods to be covered within the ambit of a ‘medical device’, the subject goods need to first, be a ‘device’. In this regard, it is respectfully submitted that the use of the word “including” in the 2020 Notification, clearly indicates the legislative intent to give the term, a broad and inclusive meaning. It is a settled principle of law, consistently affirmed by the Hon’ ble Apex Court, that the word `includes’ is used to enlarge the scope of a definition, making it illustrative and not exhaustive. It is settled law that the word ‘include’ in the statutory definition is generally used to enlarge the meaning of the preceding words and it is by way of extension, and not with restriction. The word `include’ is very generally used in interpretation clauses in order to enlarge the meaning of words or phrases occurring in the body of the statute; and when it is so used, these words or phrases must be construed as comprehending, not only such things as they signify according to their natural import but also those things which the interpretation clause declares that they shall include. Therefore, it is trite law that generally the word ‘include’ should be given a wide interpretation as by employing the said word, the legislature intends to bring in, by legal fiction, something within the accepted connotation of the substantive part. Therefore, the definition of “device” under the said Notification cannot be interpreted in a restrictive manner and the semen straw being either material or other article, or an accessory would be treated as medical device, even if it cannot be treated as medical device in its natural import. This is without prejudice to the other submissions of the Applicant. Reference may be made to: i) Ponds India Ltd Vs. Commissioner of Trade Tax, Lucknow, (2008) 8 SCC 369 [pa.ras 24-27] which refers to 4 other landmark cases on the interpretation of the word ‘include’; ii) Ramala Sahkari Chini Mills Ltd, UP Vs. CCE, (2016) 7 SCC 585 (pars 2).

5.8. Considering the various characteristics of the product, developments in the law and the General Rules for Interpretation (`GRI’) under Customs Tariff classification law, it is submitted that the subject goods are correctly classifiable as instruments used in veterinary science for reproduction, fulfilling the functional and end-use criteria under Chapter Heading ‘9018’ of the Indian Customs Tariff.

5.9. The classification of goods under the Customs Tariff is to be guided primarily by the article’s function, design, and intended end use and not merely its constituent material. This interpretation is further supported by the HSN General Explanatory Notes to Chapter 90, which clarify that “the instruments, apparatus and parts thereof falling in this Chapter may be of any material”, thereby underscoring that the nature of the material is irrelevant so long as the article performs a medical, surgical, or veterinary function. Further even the explanatory notes specific to heading 9018 again clearly provide that “The instruments of the heading may be made of any material”.

5.10. It is a cardinal rule in matters of classification as embodied under Rule 3(a) of GRI that a specific classification overrides the residuary. Therefore, the following facts which are clear, regarding the product, prove that the subject goods are more specifically classifiable under heading 9018 as medical equipment, than elsewhere:

a) The subject goods are not multi-purpose or general-use articles, but highly specialized and dedicated instruments, used exclusively in AI procedures;

b) They are scientifically designed to preserve, transport and directly deliver semen into the reproductive tract;

c) They are indispensable and inseparable component of the AI process; and

d) The goods are specially engineered for veterinary/medical use and are supplied only to actual users engaged in Al and bovine reproduction procedures.

Reference in this regard may be made to: i) CCE Vs. Wockhardt Life Sciences Ltd, 2012 (277) ELT 299 (SC) [paras 36, 37]; ii) Bharat Forge and Press Industries (P) Ltd Vs. CCE, (1990) 1 SCC 532 [para 4]; iii) Dunlop India Ltd Vs. UOI & Ors., (1976) 2 SCC 241 [para 35],; iv) Western Indua Plywoods Ltd Vs. Collector of Customs, (2005) 12 SCC 731 [paras 5,8,9].

5.11. Without prejudice to the above, it is submitted that Chapter note 2(b) of Chapter 90,

Section VXIII of the Indian Custom’s Tariff specifically provides that the ancillary or inseparable parts and accessories of a medical or veterinary instrument/apparatus/ appliance are required to be classified under the same heading as the said medical or veterinary instrument/apparatus/appliance when they have no independent use. Applying the said principle to the present case, it is submitted that the Semen straws are designed for and are used only with the AI gun and have no other independent use, therefore these goods must also be classified under the same head where AI gun as a veterinary instrument is classifiable i.e., 9018 9099.

5.12. At this juncture, it is extremely important to reiterate that these semen straws are indispensable for carrying out a successful artificial insemination and are essential for the functioning of AI Gun, in as much as AI gun cannot be operated to carry out artificial insemination in bovine without the semen straws and therefore, they warrant the same classification as is applicable to an AI gun. The Tribunals have time and again applied the above-stated principle and held that items which have similar relationship with the main equipment are classifiable as `accessories of medical equipment’ under the same heading as the equipment itself. Reference may be made to:

i. Boston Scientific International B.V. Vs. Commr. of Cus. (2003) 151 ELT 192 (paras 10,11)

In this case, the question involved was whether Endoscope Stents are eligible for exemption, as accessories to the medical equipment, namely, endoscope. The tribunal… after noting that the fact that the stents are imported with the endoscope or separately is not relevant for determining whether the stents are accessories of endoscope. Observing that, combined or separate imports are not relevant for determining whether an item is an accessory of an equipment, and that it is merely a matter of convenience or the requirement of a particular importer, the Tribunal further held that “stents are essential and have been developed for use in endoscopic treatment. They make endoscopic treatment efficient and effective and are, therefore, to be treated as accessories to endoscope.”

The Tribunal in this case relied upon an earlier decision in the case of Sri Ram Impex Vs. Commissioner of Customs, Mumbai, wherein it had been held that the Catheter is an unavoidable adjunct or accompaniment to the haemodyliser and “…. Unless the blood is carried to the haemodyliser ,for filtration and returned to the patient, in both cases through the catheter, the haemodylisers cannot function. There will he nothing for it to dialyse. To that extent, therefore, the catheter should be considered an adjunct or accompaniment for the convenient use of the haemodyliser…” Thus, catheter was held to be an accessory to the haemodyliser.

ii. Olympic Pharmacare Pvt. Ltd. Vs. Commissioner 12001 (134) E.L.T. 696 (T)

In this case ventilator tubing in running length was held to be an accessory to ventilators/respirators. The Tribunal after noting the fact that in this case, the certificates of doctors specializing in the field of Anaesthesia had stated that the tubing imported in that case was respirator tubing only and could not be used for any other purpose, held such PVC tubings to be accessories of respirators.

iii. Commissioner of Cus. Vs. South India Surgical Company Ltd, (2007) 210 ELT 553 (paras 1, 3);

In this case, the question involved was whether the PVC plastic tubings of medical grade in running length can be treated as accessory of oxygenator, for availing the benefit of an exemption Notification. The Tribunal, upon noting that the issued is already settled by the decision of Olympic Pharmacare (supra), held that the said tubing was eligible for the benefit of exemption notification as an accessory of medical equipment.

iv. Commissioner of Customs Vs. Indian Surgicals and Trans Health Care India Pvt. Ltd, 2009(244) ELT603(Tri – Chennai (paras 1,3);

In this case Cardiac stents used in conjunction with cardiac catheters were held to be accessories. The Tribunal held that these stents are mounted and placed after dilation of blood vessels; they are essential for cardiac catheter treatment, through the process of angioplasty. Without implanting of the stents with help of catheters, the treatment is not completed and, therefore, stents are definitely to be treated as accessories and not otherwise.

v. CCE Vs Cognate India, 2016 SCC OnLine CESTAT 354 (paras 5,6);

The issue in this case related to the classification of operation theatre lights, wherein the Tribunal held that, since they are specialized lamps meant to be used only in the operation theatres, they constitute specialised surgical equipment and are therefore classifiable as medical equipment.

vi. Agfa HealthCare India Pvt. Ltd. Vs. The Commissioner of Customs, MANU/CC/0260/2023 (para 18).

In this case, X ray plates were held to be accessories of the main machines and were therefore classifiable under Chapter 90 and eligible to benefit of exemption.

5.13. The aforesaid cases laws clearly establish that the Tribunal has treated the following types of items as accessories to the main machines:

a. Items which have no independent use and are designed to be used solely with the main machine,

b. The purpose for which these items are used with the main machines cannot be achieved without these items,

5.14. Since, the semen straws are also designed for specific use with AI guns, cannot be used otherwise, and the process of AI cannot be performed without them, they clearly fall within the ambit of accessories in terms of the aforesaid principles.

5.15. In light of all the submissions made above, it is submitted that the only suitable classification of semen straws is under Heading 9018 9099 of the Indian Customs Tariff.

5.16. During the hearing on 25.05.2026, Ld. Officer was keen on knowing the international classification of goods at the time of export in the original country. It was clarified that the goods are classified under Heading 9018, however, owing to the non-recognition of semen straws used in bovine AI as medical items in India, the Applicant had to import them under Chapter 39. In order to substantiate this clarification, the Applicant is attaching the following as Annexure A (Colly), which clearly establish the classification of semen straws under Heading 9018 from the country of export:

Year	Invoice No	BOE NO	French Customs Export Docs
2019	878518-520	4488865	Clearly showing classification under 9018
2020	881933-937	387946	-do-
2021	892403-406	6762788	-do-
2022	898700-701	3836666	-do-

5.17. Further, the Applicant has learned through market inquiries that devices similar to the subject semen straws, commonly referred to as “Vitrification Devices” and used in fertility laboratories for the storage of human embryos and oocytes, are classified under Tariff Heading 9018. This fact is extremely important to note because Heading 9018, by its very terms, covers instruments and appliances, along with their parts and accessories, used in medical, surgical, dental or veterinary sciences.

Therefore, once devices performing an identical preservation and reproductive function in the field of human fertility are regarded as falling within Heading 9018, there exists no rational or legal basis to deny the same classification to the subject goods merely because they are used in veterinary reproductive procedures, particularly in view of the enlarged definition of medical device covering those relating to animals as well, as elaborated above.

5.18. The essential character, function and purpose of the subject semen straws remain the same, namely, the collection, storage, preservation and use of reproductive biological material in a scientific and clinical setting. The tariff does not create any distinction between human and veterinary items under chapter 9018; rather, it expressly encompasses both within the same heading. Consequently, adopting one classification for similar devices used in human reproductive sciences and a different classification for functionally comparable devices used in veterinary sciences would amount to reading into the tariff, a distinction which the legislature itself has consciously not made. Such an interpretation would be contrary to the settled principles of classification, which require goods to be classified based on their nature, characteristics and function, and not on the species in respect of which they are ultimately used.

6. Discussion, Findings & Conclusion:

6.1. Having examined the CAAR-1 applications, the comments received from the jurisdictional Customs Commissionerate, the record of personal hearing held on 25.05.2026, the additional written submissions of the Applicant dated 18.05.2026 and 20.05.2026, and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. I, therefore, allow the application and proceed to determine the classification of `Semen Straws’ (subject goods) on the basis of the information on record.

6.2. Before examining the case on merit, I find that as per the submission of the applicant, the import of subject goods is an ongoing activity. In this regard, I find that after changes made in Section 28E(b), there is no requirement of a ‘proposed activity’ and ruling can be obtained on ongoing activities also and it will be applicable prospectively. The same stand has been taken by Authority of Advance Ruling in earlier cases also. In view of above, I hold that there is no bar in issuing advance ruling for any ongoing activity and ruling can be obtained in respect of any good prior to its importation or exportation clearly denote that such ruling will have prospective effect in respect of the goods for which ruling is obtained. Reliance in this regard is being placed on the Advance Ruling issued by CAAR Mumbai in the case of Amazon Seller Services Pvt. Ltd., (2023) 5 Centax 186 (A.A.R. – Cus. – Mum.), whereby the CAAR authority in para 8 has stated the following:

“8…. Insqfqr as the issue of advance rulings in respect of an ongoing activity is concerned, with due regard to the definition of advance ruling in law, it is my considered opinion that operation of advance rulings do not gel extinguished just because an activity of import/export has taken place earlier, irrespective of the frequency of such activity. Drawing strength from the provisions of law reproduced earlier in this paragraph, a correct interpretation would be that advance rulings can be sought and given even for ongoing activities, so long as such activities, in respect of the same applicant, are not involved in any dispute; or already settled by an order of any competent tribunal/court. However, the application of such an advance ruling, in respect of an ongoing activity, shall be prospective and would not have any implication for activities, which stand concluded. “

Product description:

6.3. As per the applicant, a semen straw (subject product) is a small, sealed, cryogenic container designed to hold, preserve, and deliver animal semen for use in artificial insemination (Al). The invention of Semen straws made semen storage, transport, and global genetic exchange practical. Semen straws are central to livestock improvement, conservation of endangered species, and assisted reproduction in bovine. The semen straws imported by the Applicant are manufactured in France by IMV Technologies, using highly engineered and researched technique. They are precision-engineered, single-use, articles made up of biocompatible, cryogenic-resistant plastics (polyvinyl chloride or similar polymers) for use in animal breeding programs. These semen straws are made with such highly specialized engineered technique that they can successfully tolerate the following:

a. Equilibration — semen is stored in these semen straws kept at —4 °C for several hours for glycerol penetration.

b. Freezing — the semen straws can withstand rapid cooling in liquid nitrogen vapor at —120 °C and then storage in liquid nitrogen tanks at —196 °C.

c. Storage & Transport — semen straws stored in goblets and canisters inside Dewar tanks, shipped worldwide if needed.

d. Thawing Protocols: After having undergone the aforesaid freezing at such extreme temperatures, the semen straws are then thawed by a water bath usually at 35-37 °C for 30-60 seconds, depending on species.

e. Insemination: Thawed semen straw is then loaded into an AI gun and used directly to deposit the semen into the female reproductive tract at the appropriate estrus stage.

Issue of classification:

6.4. On the basis of the facts presented before me in the present application, I find that the question for determination is the correct classification of the said “Semen Storage Straw” under the First Schedule to the Customs Tariff Act, 1975, and in particular whether the goods merit classification under CTH 9018 90 99 as claimed by the applicant or under CTH 3926 90 99 as suggested by the Jurisdictional Commissionerates.

6.5. Tariff Heading 9018 covers “INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS”. For ease of reference, the entries of CTH 9018 are extracted as below:

Heading No	HS Code	ITC (HS) Code	Description	Unit of Quantity
9018			INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHTTESTING INSTRUMENTS
			Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters):
	90181100	—	Electro-cardiographs	u
	901812	—	Ultrasonic scanning apparatus :	u
		90181210	Linear ultrasound scanner	u
		90181290	Other	u
		90181300	Magnetic resonance imaging apparatus	u
		90181400	Scientigraphic apparatus	u
	901819	—	Other:
		90181910	Electro encephalographs	u
		90181920	Echo cardiograph	u
		90181990	Other	u
		90182000	Ultra-violet or infra-red ray apparatus	u
		—	Syringes, needles, catheters, cannulae and the like
	90183100	—	Syringes, with or without needles	u
	901832	—	Tubular metal needles and needles for sutures:	kg.
		90183210	Needles for suture	kg.
		90183220	Hollow needles for injection, aspiration, biopsy and transfusion	kg.
		90183230	Hilerio venis fistula needles	kg.
		90183290	Other	kg.
	901839	—	Other:
		90183910	Catheters (for urine, stool)	u
		90183920	Cardiac catheters	u
		90183930	Cannulae	u
		90183990	Other	u
		—	Other instruments and appliances, used in dental sciences:
		90184100	Dental drill engines, whether or not combined on a single base with other dental equipment	u
		90184900	Other	u
	901850	—	Other ophthalmic instruments and appliances:
		90185010	Ophthalmoscopes	u
		90185020	Tonometers	u
		90185030	Ophthalmic lasers	u
		90185090	Other	u
	901890	—	Other instruments and appliances:
		—	Diagnostic instruments and apparatus:
		90189011	Instrument and apparatus for measuring blood pressure	u
		90189012	Stethoscopes	u
		90189019	Other	u
		—	Surgical tools:
		90189021	Bone saws, drills and trephines	u
		90189022	Knives, scissors and blades	u
		90189023	Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments	u
		90189024	Chisel, gouges, elevators, raspatones, osteotome; craniotome, bone cutters	u
		90189025	Retractors, spatulnprobes, hooks dilatators, sounds, mallets	u
		90189029	Other	u
		—	Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments:
		90189031	Renal dialysis equipment (artificial kidneys, kidney machines and dialysers)	u
		90189032	Blood transfusion apparatus	u
		90189033	Haemofiltration instruments	u
		—	Anaesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes:
		90189041	Anaesthetic apparatus and instruments	u
		90189042	ENT precision instruments	u
		90189043	Acupuncture apparatus	u
		90189044	Endoscopes	u
		—	Other:
		90189091	Hilerial or venous shunts	u
		90189092	Baby incubators	u
		90189093	Heart-lung machines	u
		90189094	Defibrillators	u
		90189095	Fibrescopes	u
		90189096	Laproscopes	u
		90189097	Vetrasonic lithotripsy instruments	u
		90189098	Apparatus for nerve stimulation	u
		90189099	Other	u

6.6. Further, the relevant part of the explanatory notes of the CTH 9018 is reproduced below:

90.18 -Instruments and appliances used in medical, surgical, dental or veterinary sciences, Including scintigraphic apparatus, other electro-medical apparatus and sight-testing Instruments (+).

– Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):

9018.11	Electro-cardiographs
9018.12	Ultrasonic scanning apparatus
9018.13	Magnetic resonance imaging apparatus
9018.14	Scintigraphic apparatus
9018.19	Other
9018.20	Ultra-violet or infra-red ray apparatus
	Syringes, needles, catheters, cannulae and the like :
9018.31	Syringes, with or without needles
9018.32	Tubular metal needles and needles for sutures
9018.39	Other
	Other instruments and appliances, used in dental science :
9018.41	Dental drill engines, whether or not combined on a single base with other dental equipment
9018.49	Other
9018.50	Other ophthalmic instruments and appliances
9018.90	Other instruments and appliances

This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g. by doctors. surgeons, dentists, veterinary surgeons, midwives). either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc. are also included, as are, under certain conditions, instruments and appliances for denial laboratories (see Part (II) below). The instruments of the heading may be made of any material (including precious m etals).

 

6.7. Tariff Heading 3926 covers “OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALSOF HEADINGS NOS. 39.01 TO 39.14”. For ease of reference, the entries of CTH 3926 are extracted as below:

Heading No.	H.S. Code	ITC (HS) Code	Description	Unit of Quantity
3926			OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914
	3926 10		Office or school supplies:
			Office supplies of a kind classified as stationery other than pins, clips, and writing instruments:
		3926 10 11	Of polyurethane foam	KGS
		3926 10 19	Other	KGS
			Other:
		3926 10 91	Of polyurethane foam	KGS
		3926 10 99	Other	KGS
	3926 20		Articles of apparel and clothing accessories (including gloves, mittens and mitts):
			Gloves:
		3926 20 11	Disposable	KGS
		3926 20 19	Non-disposable	KGS
			Aprons:
		3926 20 21	Of polyurethane foam	KGS
		3926 20 29	Other	KGS
			Plastic stickers for garments:
		3926 20 31	Of polyurethane foam	KGS
		3926 20 39	Other	KGS
			Collar stays, patties, butterfly, shoulder-pads and other stays
		3926 20 41	Of polyurethane foam	KGS
		3926 20 49	Other	KGS
			Other:
		3926 20 91	Of polyurethane foam	KGS
		3926 20 99	Other	KGS
	3926 30		Fittings for furniture, coach work or the like:
		3926 30 10	Of polyurethane foam	KGS
		3926 30 90	Other	KGS
	3926 40		Statuettes and other ornamental articles:
			Bangles:
		3926 40 11	Of polyurethane foam	KGS
		3926 40 19	Other	KGS
			Beads:
		3926 40 21	Of polyurethane foam	KGS
		3926 40 29	Other	KGS
			Statuettes:
		3926 40 31	Of polyurethane foam	KGS
		3926 40 39	Other	KGS
			Table and other household articles (including hotel and restaurant) for decoration:
		3926 40 41	Of polyurethane foam	KGS
		3926 40 49	Other	KGS
			Decoration sheets:
		3926 40 51	Of polyurethane foam	KGS
		3926 40 59	Other	KGS
		3926 40 60	Sequine	KGS
			Other:
		3926 40 91	Of polyurethane foam	KGS
		3926 40 99	Other	KGS
	3926 90		Other:
		3926 90 10	PVC belt conveyor	KGS
			Couplers, packing rings, O rings and the like:
		3926 90 21	Of polyurethane foam	KGS
		3926 90 29	Other	KGS
			Last, with or without steel hinges; EVA and grape sheets for soles and heels; welts:
		3926 90 31	Of polyurethane foam	KGS
		3926 90 39	Other	KGS
			Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather; foot wear, leather garments and leather goods:
		3926 90 41	Of polyurethane foam	KGS
		3926 90 49	Other	KGS
			Retro reflective sheeting of other than of heading 3920:
		3926 90 51	Of polyurethane foam	KGS
		3926 90 59	Other	KGS
			Hangers:
		3926 90 61	Of polyurethane foam	KGS
		3926 90 69	Other	KGS
			Plastic or nylon tipped hammers; Insulating liner of nylon, HDPE:
		3926 90 71	Of polyurethane foam	KGS
		3926 90 79	Other	KGS
		3926 90 80	Polypropylene articles, not else, here specified or included	KGS
			Other:
		3926 90 91	Of polyurethane foam	KGS
		3926 90 99	Other	KGS
Heading No.	H.S. Code	ITC (HS) Code	Description	Unit of Quantity
3926			OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914
	3926 10		Office or school supplies:
			Office supplies of a kind classified as stationery other than pins, clips, and writing instruments:
		3926 10 11	Of polyurethane foam	KGS
		3926 10 19	Other	KGS
			Other:
		3926 10 91	Of polyurethane foam	KGS
		3926 10 99	Other	KGS
	3926 20		Articles of apparel and clothing accessories (including gloves, mittens and mitts):
			Gloves:
		3926 20 11	Disposable	KGS
		3926 20 19	Non-disposable	KGS
			Aprons:
		3926 20 21	Of polyurethane foam	KGS
		3926 20 29	Other	KGS
			Plastic stickers for garments:
		3926 20 31	Of polyurethane foam	KGS
		3926 20 39	Other	KGS
			Collar stays, patties, butterfly, shoulder-pads and other stays
		3926 20 41	Of polyurethane foam	KGS
		3926 20 49	Other	KGS
			Other:
		3926 20 91	Of polyurethane foam	KGS
		3926 20 99	Other	KGS
	3926 30		Fittings for furniture, coach work or the like:
		3926 30 10	Of polyurethane foam	KGS
		3926 30 90	Other	KGS
	3926 40		Statuettes and other ornamental articles:
			Bangles:
		3926 40 11	Of polyurethane foam	KGS
		3926 40 19	Other	KGS
			Beads:
		3926 40 21	Of polyurethane foam	KGS
		3926 40 29	Other	KGS
			Statuettes:
		3926 40 31	Of polyurethane foam	KGS
		3926 40 39	Other	KGS
			Table and other household articles (including hotel and restaurant) for decoration:
		3926 40 41	Of polyurethane foam	KGS
		3926 40 49	Other	KGS
			Decoration sheets:
		3926 40 51	Of polyurethane foam	KGS
		3926 40 59	Other	KGS
		3926 40 60	Sequine	KGS
			Other:
		3926 40 91	Of polyurethane foam	KGS
		3926 40 99	Other	KGS
	3926 90		Other:
		3926 90 10	PVC belt conveyor	KGS
			Couplers, packing rings, O rings and the like:
		3926 90 21	Of polyurethane foam	KGS
		3926 90 29	Other	KGS
			Last, with or without steel hinges; EVA and grape sheets for soles and heels; welts:
		3926 90 31	Of polyurethane foam	KGS
		3926 90 39	Other	KGS
			Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather; foot wear, leather garments and leather goods:
		3926 90 41	Of polyurethane foam	KGS
		3926 90 49	Other	KGS
			Retro reflective sheeting of other than of heading 3920:
		3926 90 51	Of polyurethane foam	KGS
		3926 90 59	Other	KGS
			Hangers:
		3926 90 61	Of polyurethane foam	KGS
		3926 90 69	Other	KGS
			Plastic or nylon tipped hammers; Insulating liner of nylon, HDPE:
		3926 90 71	Of polyurethane foam	KGS
		3926 90 79	Other	KGS
		3926 90 80	Polypropylene articles, not else, here specified or included	KGS
			Other:
		3926 90 91	Of polyurethane foam	KGS
		3926 90 99	Other	KGS

6.8. It is a well-settled principle of law that the classification of goods under the Customs Tariff Act, 1975 is governed by the General Rules for the Interpretation of the Import Tariff (GRI). Rule I of the WCO’s General Rules of Interpretation states that customs classification is based on the terms of headings and relevant Section or Chapter Notes, not on titles, which serve only as reference and have no legal standing. Rule 1 of GRI is as under:

“Rule 1: The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall he determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.”

6.9. I observe that as per Rule I of GRI, the subject products under consideration should be classified in accordance with the terms of the heading or relevant Section or Chapter Notes. Therefore, Section Notes and Chapter notes are relevant for the purposes of determining classification of the subject products. Moreover, on application of GRI 6 which requires that while interpreting the sub-headings of the tariff for classification, the guidance of the GRIs can be applied mutatis mutandis.

6.10. Before examining the competing tariff entries, it is necessary to identify the nature

and essential characteristics of the subject goods. The product under consideration consists of empty semen storage straws manufactured from cryogenic-resistant plastic materials such as polyvinyl chloride and other polymers. The straws are specially designed to store, preserve, transport and subsequently facilitate the delivery of semen used in artificial insemination procedures. The applicant has emphasized that the goods are manufactured to precise specifications, are capable of withstanding extremely low temperatures, and are indispensable to the artificial insemination process. However, the fact remains that the imported goods are empty plastic straws and do not themselves contain any mechanical, electrical, diagnostic, therapeutic or operative mechanism.

6.11. Classification under the Customs Tariff is governed by Rule I of the General Rules for the Interpretation of Import Tariff, according to which classification shall be determined according to the terms of the headings and any relevant Section or Chapter Notes. Therefore, the first exercise is to examine whether the subject goods answer the description of Heading 9018. Heading 9018 covers “Instruments and appliances used in medical, surgical, dental or veterinary sciences”. The relevant Explanatory Notes to Heading 9018 are as follows:

“This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc., are also included, as are, under certain conditions, instruments and appliances for dental laboratories (see Part (II) below). The instruments of the heading may be made of any material (including precious metals).”

I find that the subject goods do not independently perform any medical, surgical or veterinary function. They neither diagnose nor treat any condition, nor do they perform any operative procedure. Their role is limited to holding, preserving and conveying semen until such time as it is used through an artificial insemination gun. The actual veterinary procedure is performed by the insemination instrument and the veterinary practitioner. The semen straw merely serves as a specially designed receptacle or carrier for biological material. Therefore, notwithstanding its specialised design and exclusive end-use, the subject goods cannot be regarded as “instruments” or “appliances” of Heading 9018.

6.12. The applicant has strongly relied upon the fact that semen straws are recognized as medical devices under the regulatory framework administered by CDSCO. In this regard, I observe that classification under the Customs Tariff is governed by the wording of the tariff headings, Section Notes, Chapter Notes and the Rules for Interpretation. Regulatory recognition under another statute may be relevant for understanding the nature of the goods but cannot, by itself, determine tariff classification. It is a settled principle that classification under the Customs Tariff must be determined on the basis of the description and characteristics of the goods as presented for importation. Consequently, the recognition of the goods as a medical device under the Drugs and Cosmetics Act or Medical Device Rules cannot automatically result in classification under Heading 9018.

6.13. The applicant has alternatively contended that the semen straws should be classified as parts or accessories of an artificial insemination gun in terms of Note 2(b) to Chapter 90. I am unable to agree with this contention. The semen straw is not a component which forms part of the structure or mechanism of the insemination gun. Rather, it is a consumable article used in conjunction with the insemination gun for carrying semen. The principal function of the straw remains storage and containment of semen. Moreover, the imported goods are presented as independent articles and not as parts of a particular instrument. Accordingly, the requirements of Note 2(b) to Chapter 90 are not satisfied.

6.14. I further note that the subject goods are predominantly made of plastic materials and derive their essential character from such plastic construction. Their physical form, composition and objective characteristics at the time of importation are those of specially designed plastic articles. Although they are intended exclusively for use in animal breeding programmes, their essential nature remains that of plastic storage and handling articles. The Customs Tariff specifically provides Chapter 39 for articles of plastics, and Heading 3926 covers “Other articles of plastics and articles of other materials of headings 3901 to 3914”.

6.15. I also find merit in the view expressed by the jurisdictional Commissionerates that mere use in a veterinary or medical field does not confer the character of a medical instrument upon an article. I find this view corroborated by Exclusion clause of Note 1 (f) of Explanatory notes to Chapter 90 which states that:

1.- This Chapter does not cover :

(1) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21;

Numerous consumables, containers and storage articles used in hospitals, laboratories and veterinary establishments continue to be classified according to their constituent material and objective characteristics where they do not themselves perform a medical or veterinary function. In the present case, the subject goods retain the essential character of specially designed plastic storage articles notwithstanding their exclusive use in artificial insemination procedures.

6.16. In view of the foregoing analysis, I hold that the imported empty semen storage straws do not satisfy the description of instruments or appliances of Heading 9018. The goods are more appropriately described as articles of plastic designed for storage, preservation and handling of semen and are therefore classifiable under Heading 3926.

6.17. In light of the above discussion and findings, I find that the subject product is correctly classifiable under CTI 3926.90.99.

6. I rule accordingly.