TMI Blog2023 (11) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 (10) TMI 93 - CESTAT, AHMEDABAD] , the issue is no longer res-integra. The impugned order is set aside - Appeals are allowed. - Hon'ble Member (Judicial), Mr. Ramesh Nair And Hon'ble Member (Technical), Mr. C.L.Mahar For the Appellant : Shri Dhaval Shah, Advocate For the Respodent : Shri P. Ganesan, Superintendent (AR) ORDER RAMESH NAIR The issue involved in the present case is that whether the product Salmonella Antigens manufactured by the appellant is classifiable under Central Excise Tariff 3822 or 3002. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant at the outset submits that this very issue in the appellant s own case has attained finality in their favour a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from the supplier and goods were received under Chapter heading No. 30.02 from the bulk supplier. The bulk supplier has classified the product under chapter 30.02 and the said classification of the bulk supplier has not been challenged or changed by the Revenue till date and it remains the same. It is also seen from the record that this factual matrix is not disputed by the Revenue. On perusal of HSN Notes under Chapter 30, as correctly pointed by the learned counsel that product Diagnostic Kits has been classified under Chapter heading 30, which the answer to the following description, we reproduce the same :- (E) Diagnostic Kits. Diagnostic kits are classified here when the essential character of the kit is given by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the blood of humans or animals which are immune against diseases. Antisera is used for diagnostic purposes, including in-vitro tests. There is nothing like crude antisera and refined antisera. In the present case, even according to the Department, PTK is an antisera, however, according to the Department, PTK is a refined antisera. As stated, antisera fall under Chapter Heading 30.02. In the circumstances, antisera is covered by Chapter Heading 30.02 and since it is covered by that Heading. Chapter Heading 38.22 will not apply. If one reads Chapter Heading 38.22, it becomes clear that there could be diagnostic or laboratory reagents which could fall under Chapter Heading 30.02 and also under Chapter Heading 38.22. However, if a dia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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