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,...