Fludeoxyglucose or ‘FDG’ cannot be classified under chapter 3006 3000 of the Central Excise Tariff Act, 1985: AAR Maharashtra [Read Order]

Fludeoxyglucose - AAR - Taxscan

The Authority for Advanced Ruling ( AAR ) Maharashtra couple recently ruled, that Fludeoxyglucose or FDG, a medicinal drug used in medical scanning, not to be classified under chapter 3006 3000 of the Central Excise Tariff Act, 1958.

The applicant, NUECLEAR Healthcare Ltd. currently operates the medical cyclotron, as per prescribed regulations of the Atomic Energy Act, 1962 and is engaged in the business of manufacture of fludeoxyglucose F 18, also commonly called radiopharmaceutical used in the medical imaging modality positron emission tomography, commonly known as PET scanning or CT scanning.

Along with query regarding the classifiablity of FDG in the aforementioned manner, it was also asked whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under chapter 28, 29 and not under chapter 30 which has been specifically carved out for the chemical pharmaceuticals. However, the authority members B.V. Borhade and Pankaj Kumar chose not to entertain as the query was not specific and general in nature.

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