Shivani Scientific Industries ., In re
Date: February 11, 2021
Subject Matter
‘Micromanipulator system’ is classifiable under HSN 9018 and attracts 12% GST. AAR ruling modified.
Summary
The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product…
The appellant M/s. Shivani Scientific Industries Pvt. Ltd. has been engaged in the supply of medical equipment viz. ‘Micro Manipulator System’ (hereinafter referred to as ‘MM System’) which is “Intra Cytoplasmic Sperm Injection (herein after referred to as ‘ICSI’) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology…