2005 (7) TMI 184 - AT - Central Excise

Summary

The dispute involved the classification of HIV/AIDS test kits under heading 3002 or 3822. The appellant claimed under heading 3002 for "Antisera.........cultures of micro-organisms," while the impugned order classified it under 3822 for "Diagnostic or laboratory reagents." The Tribunal found in favor of the appellant, stating that the item is not a chemical but a micro-organism, falling under pharmaceutical products in chapter 30. The requirement for pre-deposit was waived, and recovery stayed pending appeal.