Vaccine Carrier & Vaccine Cold Box fall under chapter sub-heading 39231030 attracting rate of tax @ 18%.
Classification of goods— In the instant case, the applicant is engaged in manufacturing of cold chain equipments which are used in vaccination/ immunization programs for transporting vaccines, specimens, blood samples, etc.
The applicant has sought advance ruling on following questions-
1. Whether Vaccine Carrier & Vaccine Cold Box is falling under chapter 90-MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under chapter heading- 9018, sub heading 901890 and Tariff item 90189099 Other instruments and appliances used in medical science and attracting rate of tax @ 6% each under Central, State Tax?
2. Whether the above mentioned items are falling under chapter 39 PLASTICS AND ARTICLES THEREOF chapter heading 3923, subheading 392310 and Tariff item 39231030 as “Insulated ware” attracting rate of tax @ 9% each under Central and State Tax?
3. If the above products are not falling either under chapter 90 OR chapter 39, what is the appropriate classification of Vaccine Carrier & Vaccine Cold Box and what is the rate of tax under Central, State Tax?
The Vaccine Carrier or Vaccine Cold Box as such is not capable of keeping the vaccines and diluents cold unless the coolant packs or ice packs are placed inside Vaccine carrier or Vaccine Cold Box. As per the literature of UNICEF, the Vaccine Carriers and Cold Boxes are insulated containers. As per the description of vaccine carrier and vaccine cold box submitted by the applicant as well as available on UNICEF website, we are of the firm opinion that the same do not merit for classification as instrument and appliances used in medical science. As such, in our view, the Vaccine carrier and vaccine cold box do not merit classification under chapter subheading 9089099.
Held that— Vaccine Carrier & Vaccine Cold Box is not falling under chapter heading- 9018, sub heading 901890 and Tariff item 90189099.
Vaccine Carrier & Vaccine Cold Box fall under chapter sub-heading 39231030 attracting rate of tax @ 9% each under Central and State Tax.
Vaccine Carrier & Vaccine Cold Box fall under chapter sub-heading 39231030 attracting rate of tax @ 18%.
Classification of goods— In the instant case, the applicant is engaged in manufacturing of cold chain equipments which are used in vaccination/ immunization programs for transporting vaccines, specimens, blood samples, etc.
The applicant has sought advance ruling on following questions-
1. Whether Vaccine Carrier & Vaccine Cold Box is falling under chapter 90-MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under chapter heading- 9018, sub heading 901890 and Tariff item 90189099 Other instruments and appliances used in medical science and attracting rate of tax @ 6% each under Central, State Tax?
2. Whether the above mentioned items are falling under chapter 39 PLASTICS AND ARTICLES THEREOF chapter heading 3923, subheading 392310 and Tariff item 39231030 as “Insulated ware” attracting rate of tax @ 9% each under Central and State Tax?
3. If the above products are not falling either under chapter 90 OR chapter 39, what is the appropriate classification of Vaccine Carrier & Vaccine Cold Box and what is the rate of tax under Central, State Tax?
The Vaccine Carrier or Vaccine Cold Box as such is not capable of keeping the vaccines and diluents cold unless the coolant packs or ice packs are placed inside Vaccine carrier or Vaccine Cold Box. As per the literature of UNICEF, the Vaccine Carriers and Cold Boxes are insulated containers. As per the description of vaccine carrier and vaccine cold box submitted by the applicant as well as available on UNICEF website, we are of the firm opinion that the same do not merit for classification as instrument and appliances used in medical science. As such, in our view, the Vaccine carrier and vaccine cold box do not merit classification under chapter subheading 9089099.
Held that— Vaccine Carrier & Vaccine Cold Box is not falling under chapter heading- 9018, sub heading 901890 and Tariff item 90189099.
Vaccine Carrier & Vaccine Cold Box fall under chapter sub-heading 39231030 attracting rate of tax @ 9% each under Central and State Tax.