Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs
Tariff Unit
*****
Circular No. 01/2014-Customs
New Delhi, the 9th January, 2014.
To,
All Chief Commissioners of Customs / Customs (Prev.)
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs/Customs (Prev.)
All Commissioners of Customs & Central Excise,
All Directors General under CBEC.
Sir/Madam,
Subject:- Classification of Human Embryo – regarding.
Reference have been received on issue of classification and importation of the
‘Human Embryo’ frozen in liquid nitrogen under the Customs Tariff Act, 1975.
Doubts have been raised whether ‘human embryo’ is classifiable under heading
0511 or 3001.
- The matter has been examined by the Board in consultation with Indian Council
of Medical Research (ICMR). ICMR have clarified that ‘Human Embryo’ is placed
under the category of animal embryos. Accordingly ‘human embryo’ will be
classified under CTH 0511 9999.
- Import Policy Norms finalized by DGFT for ‘Human Embryos’ vide
notification
No. 52(RE-2013)/2009-2014 dated 2nd December, 2013
as restricted and the import
will be allowed subject to a NOC from ICMR.
- Pending cases may be finalized accordingly. Difficulty faced if any may be
brought to the notice of the Board.
Yours faithfully,
(R. P. Singh)
Director (Customs)
F. No. 528/110/2011-STO (TU)