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TMI Blog2007 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... r diagnostic purpose so classifiable under 3002 - E/2081/2003 - A/2762/2007-WZB/AHD - Dated:- 22-10-2007 - [Order per : M. Veeraiyan, Member (T)]. - This is a Department's appeal against the order of the Commissioner (Appeals) No. Commr(A)/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 desc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the immune response to non-viral compound. (d) Collect blood samples from the immunized goats periodically and estimate the anti-body levels. (e) When a required anti-body concentration level is achieved, the anti body present in this blood sample is then purified. (f) This is used for putting Anti HbsAg line on the chromatography membrane. 4.3 It will be appropriate to extract the desc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The SDR is claiming that since blood is first converted into anti-body, which in turn is converted into Hepa Card/Strip, this final product cannot be treated 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable under 3002. The non-mentioning of the origin of the product in the labels or literature is not relevant as there is no dispute about the raw materials used or the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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