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2023 (11) TMI 718 - AT - Central ExciseClassification of goods - Salmonella Antigens - classifiable under Central Excise Tariff 3822 or 3002? - HELD THAT:- The classification of product ‘WIDAL-SALMONELLA ANIGENS KIT’would be correct by classified under Chapter heading 30.02, as claimed by the assessee. In view of the above decision of this Tribunal which is based on this Tribunal’s earlier order dated in the appellant’s own case M/S. RECKON DIAGNOSTICS VERSUS COMMISSIONER OF CENTRAL EXCISE, VADODARA [2011 (10) TMI 93 - CESTAT, AHMEDABAD], the issue is no longer res-integra. The impugned order is set aside - Appeals are allowed.
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