2023 (11) TMI 884 - AT - Central Excise

Classification of goods - Salmonella Antigens - classifiable under Central Excise Tariff 3822 or 3002? - HELD THAT - The issue involved in the present case has been settled in the favour of the appellant s own case RECKON DIAGNOSTICS P LTD VERSUS C.C.E. S.T. -VADODARA-I 2023 (11) TMI 718 - CESTAT AHMEDABAD , wherein the Tribunal has held that As the issue of the classification of appellant s product has already been decided under CETH 3002 therefore, the present appeal filed by the appellant is allowed. The impugned order is set aside - Appeals are allowed.

Summary

Issues:
The classification of the product "Salmonella Antigens" manufactured by the appellant under Central Excise Tariff 3822 or 3002.

Summary:
The Appellate Tribunal CESTAT Ahmedabad, comprising Hon'ble Member (Judicial) Mr. Ramesh Nair and Hon'ble Member (Technical) Mr. Raju, heard the case where Shri Dhaval K Shah represented the Appellant, and Shri A R Kanani represented the Respondent.

The appellant contended that the issue of classification had been previously settled in their favor in a prior Tribunal order and in a recent case. The Respondent reiterated the findings of the impugned order.

After considering the submissions and records, the Tribunal found that the issue had been resolved in the appellant's favor in a previous order. The Tribunal referenced a past order that classified the product under Chapter heading 30.02 based on detailed analysis and legal principles. The Tribunal highlighted the specific characteristics of the product and the relevant HSN notes to support the classification under Chapter 30.02.

The Tribunal further referenced a Supreme Court case and concluded that the product fell under Chapter heading 30.02, as claimed by the appellant. Based on the previous decisions and legal analysis, the Tribunal allowed the appeal and set aside the impugned order, thereby resolving the classification issue in favor of the appellant.

The decision was pronounced in open court on 17.11.2023.