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.
