9911796707
TMI Blog2006 (2) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides. In this appeal, the appellants are an assessee of Central Excise engaged in the manufacture of Diagnostic Test Kits one of such kits being manufactured by them is AUSTRAGEN LATEX for detection of Hepatitis B. The Diagnostic agent Austragen Hepatitis B in bulk form is imported and cleared duty-free for the last severa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and the BE s was held to be assessable to duty under heading 3002. In appeal, Commissioner (Appeals) vide his order dtd. 29-11-1999 upheld the order and the Asst. Commissioner of Customs on the following findings : I find that under Sr. No. 46(A) to Notification No 23/98-Cus., dated 2-6-1998, life-saving drugs or medicines (including diagnostic test kits) specified in list 2 are eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es . This entry 43A was inserted by an amendment dated 16-1-1985, this would indicate that Diagnostic Agent Austragen Hepatitis B for detection of Hepatitis B Antigen is accepted and were known life-saving drugs and medicine. (b) Similarly Notification No. 23/94 at Sr. No. 8 exempted bulk drugs used in manufacture of life-saving drugs and this life-saving drugs and medicines was referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d understood by the present appellant and the Trade which deals with them as life-saving drugs and medicament. In this view of the matter the goods are to be held to be known and understood as life-saving drugs and medicines. Since there is no specific definition for the term in the said notification. We find no merits in the orders of the lower authority in having denied when the product is under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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