Non-Therapeutic Import: Bovine Serum Albumin Classification under CTI 3502 9000

In re Bio-Rad Laboratories India Limited (CAAR Mumbai)

In a recent ruling by the Customs Authority for Advance Rulings (CAAR) in Mumbai, the classification of imported ‘bovine serum albumin’ (BSA) by M/s. Bio-Rad Laboratories India Limited sparked a debate. The applicant sought clarification on the appropriate Customs Tariff Heading for their imports of BSA, emphasizing its usage for research rather than therapeutic or prophylactic purposes. The CAAR’s decision sheds light on the intricacies of tariff classification and the importance of context in determining the correct classification.

Background

M/s. Bio-Rad Laboratories India Limited filed an application for advance ruling regarding the classification of ‘bovine serum albumin’ intended for research purposes. The applicant argued that the products should be classified under Customs Tariff Heading 3502, specifically under CTI 3502 9000, rather than under Heading 3003, which covers medicaments for therapeutic or prophylactic uses.

Key Arguments

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