9911796707
TMI Blog2023 (11) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... eady been decided under CETH 3002 therefore, the present appeal filed by the appellant is allowed. The impugned order is set aside - Appeals are allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Dhaval K Shah, Advocate for the Appellant Shri. A R Kanani, Superintendent (Authorized Representative) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that whether the product Salmonella Antigens: manufactured by the appellant is classifiable under Central Excise Tariff 3822 or 3002. 2. Shri Dhaval K Shah, learned Counsel appearing on behalf of the appellant submits that this issue has been decided in their own case as per this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the above reproduced findings of the learned Commissioner (Appeals) that he has come to the conclusion that the product manufactured by the appellant would not fall under heading 30.02, by holding that head 30.02 covers antigens and other vaccines and excludes diagnostic kits. The case of appellant before the lower authorities was very same. The appellants have always argued that antigens remain antigens as received from the supplier and goods were received under Chapter heading No. 30.02 from the bulk supplier. The bulk supplier has classified the product under chapter 30.02 and the said classification of the bulk supplier has not been challenged or changed by the Revenue till date and it remains the same. It is also seen from the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pan Diagnostics had an occasion to look into the rival entries of 30.02 and 38.22 for classification of such antisera and other blood fractions. We may respectfully reproduce the ratio of their Lordships, which is found in Para 21 and 22. 21. As stated above, Chapter Heading 30.02 refers to antisera and other blood fractions. According to the Explanatory Note in HSN (Seventh Edition), antisera is obtained from the blood of humans or animals which are immune against diseases. Antisera is used for diagnostic purposes, including in-vitro tests. There is nothing like crude antisera and refined antisera. In the present case, even according to the Department, PTK is an antisera, however, according to the Department, PTK is a refined antisera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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