The Customs Authority for Advance Rulings, New Delhi modified its earlier ruling on Becton Dickinson’s BD Viper LT System, moving it from heading 9031 to 9027 with nil basic duty.

An automated molecular diagnostic instrument used in clinical laboratories to detect high-risk human papillomavirus (HPV) types for cervical cancer screening is classifiable under tariff item 9027 89 90 of the Customs Tariff Act, 1975, the Customs Authority for Advance Rulings (CAAR), New Delhi has held, modifying its own earlier ruling [Becton Dickinson India Private Limited v. Office of The Commissioner of (Import), Chennai, 2026-juristway.com-3454-Customs-AAR(New Delhi)-Customs].

Rajiv Shankar, the Authority, passed the ruling on an application under Regulation 21 of the CAAR Regulations, 2021, which allows modification of an advance ruling pronounced under a mistake of law or fact, provided it has not yet been given effect to.

By Advance Ruling No. CAAR/DEL/Becton/43/2026 of 17 Aug 2026, the Authority had classified the BD Viper LT System under tariff item 9031 49 00 as a checking instrument, attracting 7.5% basic customs duty and 18% IGST. It had held that the system did not perform chemical analysis but only reported positive or negative, and that, being used “in conjunction with” in vitro diagnostic (IVD) assays, it was not itself an IVD instrument.

The company argued that both findings were factually mistaken: the instrument extracts, amplifies and detects nucleic acid sequences from specimens, and Explanatory Note (33) to HSN heading 9027 covers instruments used in clinical laboratories for in vitro diagnosis.

The Authority found that the earlier ruling was pronounced under a mistake of fact. A company affidavit stated that no import had taken place and no bill of entry had been filed since the ruling, and the port Commissioner did not suggest otherwise, so the ruling had not been given effect to.

Holding that the product falls under heading 9027, the Authority said heading 9031, reached earlier only by excluding 9027, could not apply. Basic customs duty is “Free” under tariff item 9027 89 90, and IGST is payable at 5% under Entry 489 of Schedule I to Notification No. 9/2025-Integrated Tax (Rate) dated 17 Sep 2025, which covers instruments for medical uses for physical or chemical analysis.

2026-juristway.com-3454-Customs-AAR(New Delhi)-Customs