Case Law Details
In re Tara Clinical Systems (CAAR Mumbai)
CAAR held that that the products in question i.e. ‘QDx Instacheck™ PCT’ with reader ‘QDx Instacheck™’ as a kit merit classification under CTH 3822, more specifically under CTI 3822 9090 of the First Schedule to the Customs Tariff Act, 1975 and the said products are covered under entry at Sr. No. 80 of Schedule-II of Notification No. 1/2017-IGST (Rate) dated 28th June 2017
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Lara Clinical Systems, (having IEC No. AALFT6504F and hereinafter referred to as ‘the applicant’, in short) hied two applications (CAAR-l) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said applications were received in the secretariat of the CAAR, Mumbai on 26.06.2023 along with enclosures in terms of Section 2811 (I) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on the classification “QDx Instacheck™ PCT” with reader “QDx Instacheck™” as a kit and the applicable IGST rate leviable under sub-section (7) of Section 3 of the Customs Tariff Act, 1975 for imports.
2. Applicant has stated as follows in their statement of relevant facts having a bearing on the question(s) raised enclosed with the CAAR-1 application:
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