2024 (8) TMI 1396 - AT - Central Excise

Classification of goods - Salmonella Antigens Sets - to be classified under Central Excise Tariff Heading No. 3822 as claimed by the Revenue or 3002 as declared by the Appellant? - HELD THAT - The identical issue decided in the appellant s own case RECKON DIAGNOSTICS P LTD VERSUS C.C.E. S.T. -VADODARA-I 2023 (11) TMI 718 - CESTAT AHMEDABAD and RECKON DIAGNOSTICS P LTD VERSUS C.C.E. S.T. -VADODARA-I 2023 (11) TMI 884 - CESTAT AHMEDABAD for the previous period, this Tribunal has passed order dated 17.11.2023 27.09.2023, holding that ' the classification of product WIDAL-SALMONELLA ANIGENS KIT would be correct by classified under Chapter heading 30.02, as claimed by the assessee.' The issue in the appellant s own case stand settled and the same is no longer res-integra - Appeal allowed.

Summary

Issues:
Classification of "Salmonella Antigens Sets" under Central Excise Tariff Heading No. 3822 or 3002.

Analysis:
The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Hon'ble Member (Judicial) Mr. Ramesh Nair and Hon'ble Member (Technical) Mr. Raju, addressed the issue of classification of "Salmonella Antigens Sets" under Central Excise Tariff Heading No. 3822 or 3002. The appellant claimed classification under 3002, while the Revenue argued for classification under 3822. The appellant relied on previous tribunal orders in their own case, specifically referring to orders dated 17.11.2023 and 27.09.2023. The Tribunal noted that the issue had been previously settled in favor of the appellant in their own case, as per the Final Order No. A/12170-12171/2023 dated 27.09.2023. This decision was based on earlier orders dated 03.10.2011 and 17.10.2013 in the appellant's case, where it was held that the product falls under Chapter heading 30.02. The Tribunal referred to the HSN notes under Chapter 30, highlighting that diagnostic kits are classified under this chapter based on specific characteristics like agglutination. The judgment also cited the apex court's ruling in the Span Diagnostics case, emphasizing that antisera fall under Chapter Heading 30.02, excluding them from Chapter Heading 38.22. The Tribunal concluded that the classification of the product as "Widal Salmonella Antigen Kit" under Chapter heading 30.02 was correct, as claimed by the assessee. Therefore, the present appeal was allowed, and the impugned order was set aside.

In summary, the Tribunal's decision was based on the precedent set in the appellant's previous cases and the interpretation of relevant tariff headings and HSN notes. The judgment reaffirmed that the product in question should be classified under Chapter heading 30.02, in line with previous rulings and legal principles. As a result, the appeal was allowed, and the impugned order was overturned.