Customs - Classification of 'Human Embryo' - CBEC Clarifies
THERE are doubts whether 'human embryo' is classifiable under heading 0511 or 3001.
Board has examined the issue 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.
The Board further says - "3. 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." Incidentally, the DGFT notification stipulates -
"Human Embryo has been classified under ITC (HS) Code 0511 99 99. Its import is free subject to NOC from ICMR."
Board wants pending cases to be finalized accordingly
CBEC Circular No. 01/2014-Cus, Dated: January 09, 2014