Laboratory Chemicals Definition under Heading 9802 Revised to Cover
only Small Packing of ˝ kg or ˝ litre with Marking,
End use Limited to Actual users, Trading or Further Sale not Allowed
·
CBIC Amends Ch 98 Schedule of
CTA 1975 without Parliament Approval under Emergency Powers of Sec 11A of CTA
1975
Reference is drawn to the Notification No.62/2024-Customs (N.T.) dated 19.09.2024
notifying amendment in note 3 of chapter 98 of the First Schedule to the
Customs Tariff Act, 1975. The notification has come into force with effect
from 19.09.2024.
2. After the coming into force of the said notification, note 3 of
chapter 98 reads as under:
"3. For the purpose
of Heading 9802, "laboratory chemicals" means all chemicals, organic or inorganic,
whether or not chemically defined, imported and intended only for own use (i.e. other than purposes like trading, further sale etc.) in
packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to
the purity, markings or other features to show them to be meant for use
solely as laboratory chemicals."
3. Consequent to the above amendment, in order to classify goods
under heading 9802, the goods have to be imported and intended only for own use
(i.e. other than purposes like trading, further sale
etc.). On the other hand, laboratory chemicals imported for purposes like
trading, further sale, etc. are out of the scope of heading 9802 irrespective
of the quantity/volume and packing size and thus, are classifiable under their
appropriate chapter/heading in the First Schedule. Further, in case of packings
exceeding 500 gms or 500 millilitres,
the goods will be classifiable under their appropriate chapter/heading in the
First Schedule.
4. Suitable Public Notice etc. may kindly be issued for guidance.
Any difficulties faced or doubts arising in the implementation of this Circular
may please be brought to the notice of Board.
F.No. 528/05/2024-STO(TU)