Case Law Details
In re Gurmat Impex & Shipping Services (CAAR Mumbai)
Customs Authority for Advance Rulings (CAAR) Mumbai examined the classification of Medical Examination Rubber Gloves under the Customs Tariff Act, 1975. The ruling focused on determining the correct tariff classification under Chapter Heading 40.15, specifically subheading 4015.12, which covers gloves used for medical, surgical, dental, or veterinary purposes. The authority considered product composition, end-use, and relevant legal provisions, including HSN explanatory notes. The gloves are primarily made of natural or synthetic rubber with additional fillers like calcium carbonate, which enhances cost efficiency without compromising mechanical properties. The ruling referenced judicial precedents that emphasize the importance of classifying goods under specific entries rather than residuary ones when clear classifications exist.
The ruling concluded that Medical Examination Rubber Gloves fall under subheading 4015.12, as they are single-use gloves designed for medical and healthcare applications, ensuring protection against cross-contamination. It also clarified that the IGST levy varies based on end-use, regulated under Central Drugs Standard Control Organisation (CDSCO) guidelines. Additionally, the applicant’s query regarding the applicability of a customs notification under Section 25 of the Customs Act, 1962, was deemed outside the scope of the ruling. The decision reaffirms the classification of these gloves under CTI 40151200, subject to necessary regulatory clearances.
RELEVANT TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
Discussion and Findings:
6.1. I have taken into consideration all the materials placed before me in respect of the subject goods including all the submissions and citations made by the applicant during the personal hearing. Accordingly, I proceed to pronounce a ruling on the ,kasis43f-iliforlpation available on record as well as existing legal framework having bearing on,t116,.cla.§_s:ifiCationaThegc.):24§,in question under the first schedule of the Customs Tariff Act, 1975, specifically Chapter Heading 40.15, more specifically subheading 4015.12, 4015.19 and 4015.90, and its corresponding Chapter notes, supplementary notes and relevant HSN explanatory notes. The subject goods for which advance ruling has been sought, its specifications, end use and characteristics.
6.2 The first question requires ruling on classification of the goods i.e. the Medical Examination
Rubber Gloves to be imported. At the outset, I find that the issue raised in the first question is squarely covered under Section 281-1(2)(a) of the Customs Act, 1962 being a matter related to classification of goods under the provisions of this Act.
6.3 To determine the correct tariff classification for “Medical Examination Rubber Gloves”, it’s important to first identify the nature, composition and quality of the product to determine the end use of the subject goods. The nature of a Medical Examination Rubber Gloves refers to the essential characteristics and qualities that define its safety, efficacy, and quality. Medical examination gloves fall under the category of Class A medical devices in India. These goods are considered low risk, but still require proper regulatory oversight. They should have appropriate tensile strength, elongation, and resistance to punctures and tears. These gloves should be free from contaminants and have a low bacterial endotoxin content. Medical Examination Rubber Gloves are commonly used in healthcare sector for a variety of purposes, providing medical examinations and diagnostic or therapeutic procedures to protect the patient and the user from cross-contamination providing both protection for healthcare workers and patients. They arc a crucial part of infection control practices in hospitals, clinics, and other healthcare environments. They act as a physical barrier against harmful pathogens, such as bacteria, viruses, and fungi, that may be present in bodily fluids.
6.4. I find that the import of Medical Examination Rubber Glove in India is primarily covered under Chapter Heading 40.15 of the Customs Tariff Act which deals with “Articles of apparel and clothing accessories for all purposes of vulcanized rubber other than hard rubber”, and Medical Examination Rubber Glove, being used for medical, surgical, dental, or veterinary purposes, falls under this category. Now the question arises whether the Medical Examination Rubber Glove is classified under sub-heading 4015.12 or 4015.19 or 4015.90.
6.5. The subheading 4015.12 covers Gloves, mittens and mitts: Of a kind used for medical, surgical dental or veterinary purposes and subheading 4015.19 covers Other and subheading 401590 covers Industrial Gloves and others. Since the gloves used for medical surgical, dental or veterinary purposes are covered under subheading 4015.12, they cannot be classified under subheading 4015.19 and 4015.90.
The Hon’ble Apex Court in a catena of judgements has held that the specific entry should prevail over general entry. Moreover, in case of Commissioner of Central Excise Vs. Wockhardt Life Sciences Ltd. [2012 (277) E.L.T. 299 (S.C.)], it was held that classification of goods cannot be under residuary entry in presence of specific entry, even if it requires product to be understood in technical sense. It was further held that the Residuary entry can be taken refuge of only in absence of specific entry.
Further, in the case of Western India Plywoods Ltd Vs. Collector of Customs, Cochin [2005 (188) E.L.T. 365 (S.C.)], it was held that application of residuary entry to be made with extreme caution, being attracted only when no other provision expressly or by necessary implication applies to goods in question.
6.6. I find that as per the Explanatory notes, heading 4015 covers articles of apparel and clothing accessories (including gloves, mittens and mitts) e.g., protective gloves and clothing for surgeons, radiologists, divers, etc., whether assembled by means of an adhesive or by sewing or otherwise obtained. These goods may be:
(1) Wholly of rubber.
(2) Of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, other than those falling in Section XI.
(3) Of rubber, with parts of textile fabric, when the rubber is the constituent giving the goods their essential character.
6.7. The applicant vide their email dated 03.02.2025 has clarified that Chemical Compounding formulation in latex gloves constitutes 75% Natural Rubber Latex and in nitrite powder free gloves 94% Synthetic Rubber latex (Nitrite) and rest are fillers and other chemicals depending upon the specification of the gloves categories that satisfies the formulations. In latex gloves Calcium Carbonate is used as filler.
6.8. I find that International Journal of Scientific and Research Publications published research paper on Optimization of calcium carbonate (CaCO3) loading in Natural Rubber latex based disposable Gloves which discusses that among the types of fillers used with Natural rubber, calcium carbonate (CaCO3), which generally categorizes under non-reinforcing filler, is widely used in glove industry due to its availability and the fewer prices. Optimization of calcium carbonate amount in rubber matrices is essential to keep the required limits of specification of physio-mechanical properties in gloves. In this study CaCO3 filled natural rubber latex disposable glove samples were successfully prepared and found that 30 per hundred rubber (phr) CaCO3 is the optimal amount to maintain mechanical properties while reducing costs. The research supports the efficient use of CaCO3 in medical examination gloves, ensuring cost-effectiveness without compromising quality.
6.9. Subheading Explanatory Note.
Subheading 4015.12:
Gloves of a kind used for medical, surgical, dental or veterinary purposes are single-use packaged sterile or bulked non-sterile gloves with high water tightness and tensile strength, to protect the patient and the user from cross-contamination. These gloves may also be used for diagnostic purposes, in scientific and medical research laboratories or in handling contaminated medical materials.
6.10. As per Rule 1 of the General Rules of Interpretation of the Customs Tariff Act (hereinafter GIR), it is pertinent to note that the classification ofgoods shall be governed by the following principle:
“The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be 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.”
6.11. In light of the above discussions and arrangements of the Customs Tariff Act, 1975, I-ISN Explanatory Notes, GIR Rule 1 and the ratio of the judgements cited supra, I am of the view that, the sub-heading 4015.12 of the Customs Tariff Act is the appropriate sub-heading for the classification of subject Medical Examination Rubber Gloves. This heading covers “Gloves, mittens and mitts of a kind used for medical, surgical, dental or veterinary purposes”. The Explanatory Notes to the Subheading 4015.12, which provide guidance on the interpretation of I ISN Codes, support the classification of Medical Examination Rubber Gloves confirming to the CDSCO regulations under subheading 4015.12. These indicate that subheading 4015.19 does not cover the Medical Examination Rubber Gloves used for medical, surgical, dental or veterinary purposes as they are specifically mentioned in sub-heading 401512, whereas, the Tariff sub-heading 401590 is a residuary entry.
6.12. Thus, based on the content/composition of the gloves, primary purpose as being used in medical, surgical, dental or veterinary examination and I-IS Code guidelines, I arrive at conclusion that such gloves merit classification under subheading 4015.12 more specifically under CTI 40.15.12.00 subject to the Central Drugs Standard Control Organisation (CDSCO) NOC/Clearance.
6.13. The second question for ruling on applicability of Notification issued under sub-section (1) of section 25 of the Customs Act, 1962, having a bearing on the rate of duty the goods i.e. the Medical Examination Rubber Gloves to be imported for the purpose of end use in medical purpose. In this regard, I find that the applicant seeks applicability under GST Schedule and not on any notification issued under sub-section (1) of section 25 of the Customs Act, 1962.
6.14. In view of the above discussions and findings, I conclude that the subject goods i.e. the Medical Examination Rubber Gloves is classifiable under sub-heading 401512, more specifically under CTI 40151200 (of a kind used for medical, surgical dental or veterinary purposes) of the Customs Tariff Act, 1975. I also observe that, the levy of IGST varies under the Goods and Services Tax schedule as per the end use compatibility of the rubber gloves and the same is regulated and controlled by the Central Drugs Standard Control Organisation (CDSCO) Regulations.
7. I rule accordingly.
