In re Nueclear Healthcare Limited (AAR Maharashtra)
Applicant is engaged in the business of manufacturing of fludeoxyglucose F 18, also commonly called FDG, radiopharmaceutical used in the medical imaging modality positron emission tomography (PET). Nueclear Healthcare Limited, the applicant, seeking an advance ruling in respect of the following questions :
1. Whether the product ‘Fludeoxyglucose’ or ‘FDG ‘ can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ?
2. Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law ?
We have gone through the facts of the case. The issue put before us is the classification of duct ‘Fludeoxyglucose’ or `FDG’. It has been queried as to whether the impugned product can be classified under Chapter 3006 3000 of the Central Excise Tariff Act, 1985. We have seen the invoices issued by the applicant wherein the product “18F-FDG (Fluorodeoxyglucose)”is mentioned as falling under the HSN Code of 28444000 and attracting GST @18%. The applicant has also submitted the invoice issued by the Board of Radiation and Isotope Technology wherein the product “FDG 18″ is shown as falling under HSN Code 30063000” and attracting GST @12%. The reason to mention the aforesaid is the applicant’s humble plea during hearing to clear the controversy surrounding the classification so as to have a uniform tax discharge by all dealing with the said commodity. However, it is seen that the applicant has given an elaborate submission in favour of the product falling under Central Excise Tariff Heading 30063000. Further, it is seen that the applicant has contended that classification under Chapter Subheading 2844 of the Central Excise Tariff Act, 1985, suffers with legal infirmity, mis-appreciation of facts and wrong invocation of statutory provisions.
To understand which of the Headings would cover the impugned product, we need to understand the product and the principles of interpretation. The applicant has preferred to refer to Wikipedia to explain us the impugned product.
We have certain inferences from the above that –
