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2024 (2) TMI 645 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHClassification of goods - HSN code - rate of GST - Sterilization Reels and Pouches manufactured - to be classified under Chapter 39 of the CGST Tariff or under Chapter 30 of the CGST Tariff? - HELD THAT:- The applicant is a ISO 13485, ISO 11607 and CE certified company and manufactured micro barrier sterilization reels and pouches use by medical devices companies, Pharmaceutical Industries and Hospitals. From the plain reading for the explanatory notes and the section notes it can be said that the product under consideration is neither for medical, surgical, dental or veterinary purposes nor it is the product put up for retail sale. It is the product for use in packing of medical equipment and for end use at institutional level and not for retail sale or retail packing - Therefore, the heading 3005 is ruled out for the product under consideration. Whether the product can be classified under HSN code 39239090? - HELD THAT:- The product under consideration is not excluded under the explanatory notes to the heading 39.23 and the product is squarely covered under the sub-heading 39.23.90 - On going through the Tariff item 39.23.90.20, it is observed that the description is "Asecptic bags”. The term Aseptic is commonly known as the state of being free from disease causing micro-organisms. There are two categories of asceptic : medical and surgical. General asceptic fields are used when key parts can be easily protected using a combination of micro-critical fields and non-touch technique. Examples of general asceptic fields include sterile dressing packs, IVC starter kits etc. Therefore, the product manufactured by the applicant i.e sterilization reels and pouches may be classifiable under Tariff item 39.23.90.20. However, the product manufactured by the applicant is Sterilization reels and pouches and therefore the product is not limited to " Asceptic Bags" as specified in Tariff item 39.23.90.20. But the applicant is manufacturing sterilization products which safely fall under residual Tariff item i.e " Others" of 39.23.90.90.
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