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ARTICLE · 12 FEBRUARY 2025

Laboratory Chemicals And Budget 2025: Examining The Change

Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan
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Lakshmikumaran & Sridharan

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The Government vide the Union Budget 2025-26 has introduced major amendments to Customs Tariff & Customs Law in an effort to fuel the growth engines of the country by simplifying the law and rationalising...

IndiaEnergy and Natural Resources
Srinidhi Ganeshan
Srinidhi Ganeshan
Akshay S. Deokule
Akshay S. Deokule
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The Government vide the Union Budget 2025-26 has introduced major amendments to Customs Tariff & Customs Law in an effort to fuel the growth engines of the country by simplifying the law and rationalising the tariffs in an attempt to boosting domestic manufacturing.

This present article focuses on one such change made in the Budget: regarding laboratory chemicals. Laboratory Chemicals is covered under Heading 9802 of the Customs Tariff in India, a part of Chapter 98 which is unique to India. Article available here provides a broad overview of classification of laboratory chemicals under the Customs Tariff.

To understand the significance of amendment made to laboratory chemicals in Budget 2025-26, it is essential to revisit the amendments made to the Heading 9802 in 2024, all of which were significant. In a gist, the amendments made to laboratory chemicals, in the Customs Tariff, in 2024 were as follows:

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