Diagnostic Research Kits Classified as Chemical Compounds Due to Defined Nucleic Acid Nature

In re QIAGEN India Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings, Delhi examined an application seeking advance rulings on the classification and customs duty exemption eligibility of various molecular biology and diagnostic research items imported into India. The applicant had filed the application under Section 28H of the Customs Act, 1962, to obtain clarity on the correct tariff classification of several products consisting primarily of solutions of nucleotides, nucleosides, or synthetic oligonucleotides, and on their eligibility for exemption from Basic Customs ...