9911796707
TMI Blog2007 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... )/233/VDR/2003, dt. 2-6-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The respondent manufactured a product described as "Hepa Card Strip" used for detection of Hepatitis B in serum or plasma. (b) The original Authority classified the product under Chapter Heading 3322.00 and accordingly demanded differential duty of Rs. 2,51,948/- besides imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urified. (f) This is used for putting Anti HbsAg line on the chromatography membrane. 4.3 It will be appropriate to extract the descriptions of the two competing headings viz. 3822.00 and 3002.00, which are as under : 3822.00 - Diagnostic or Laboratory reagent on a backing and repared diagnostic or Laboratory reagents whether or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as of 'animal blood prepared'. The SDR also submits that nowhere on the labels or literature that it is described as a product of goat's blood or as animal blood prepared for diagnostic use. 5.1 We are not in agreement with the above submissions of the ld. SDR. Commissioner (Appeals) has relied upon the decision of the Tribunal in the case of M/s. J. Mitra & Co. Ltd. v. CCE, New Delhi 2002 (140) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process of manufacture. The reasoning based on which the pregnancy kit was classified under 3002 by the Tribunal in the case of M/s. J. Mitra & Co. Ltd. cited supra is rightly applicable to this case. 5. We do not find any valid reason to interfere with the decision by Commissioner (Appeals) accepting the classification as claimed by the assessee. 6. Therefore, we reject the Department's a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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