2023 (11) TMI 718 - AT - Central Excise

Classification 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.

Summary

Issues involved: Classification of the product 'Salmonella Antigens' u/s Central Excise Tariff 3822 or 3002.

Details of the Judgment:

Issue 1: Classification of the product under Central Excise Tariff 3822 or 3002

The appellant argued that the issue had already been settled in their favor in a previous Tribunal order dated 17.10.2013. The Tribunal referred to the earlier order dated 03.10.2011, where it was established that the product 'Widal-Salmonella Antigen Kit' should be classified under Chapter heading 30.02. The Tribunal highlighted that the product in question falls under Chapter heading No. 30.02 based on the essential character of the kit, as described in the HSN Notes. The Tribunal also cited the apex court's ruling in the Span Diagnostics case, emphasizing that 'antisera' falls under Chapter Heading 30.02. Therefore, the product 'Widal-Salmonella Antigen Kit' was correctly classified under Chapter heading 30.02. The Tribunal concluded that the issue was no longer res-integra based on the previous decisions and allowed the appeal, setting aside the impugned order.

In conclusion, the Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellant, holding that the product 'Salmonella Antigens' should be classified under Central Excise Tariff 3002 based on the precedent set in previous orders and the interpretation of relevant legal provisions and case law.