PCR systems not classifiable as spectrometers as optical analysis is only incidental: CAAR

In re QIAGEN India Private Limited (CAAR Delhi)

The Customs Authority for Advance Rulings (CAAR), Delhi examined an application filed under the Customs Act, 1962 and the CAAR Regulations, 2021 seeking an advance ruling on the correct tariff classification of two imported instruments: the Rotor-Gene Q 5plex FIRM Platform and the QIAquant 96 5plex (230 V). After reviewing the application, replies from the jurisdictional Commissionerate, oral and written submissions, and the applicable legal framework, the Authority found the application to be valid and

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