Classification of Medical Examination Rubber Gloves: CAAR Mumbai Ruling

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 ...