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TMI Blog2024 (8) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... has passed order dated 17.11.2023 27.09.2023, holding that ' the classification of product WIDAL-SALMONELLA ANIGENS KIT would be correct by classified under Chapter heading 30.02, as claimed by the assessee.' The issue in the appellant s own case stand settled and the same is no longer res-integra - Appeal allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU None appeared (on merit) for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the product of the appellant namely Salmonella Antigens Sets is classified under Central Excise Tariff Heading No. 3822 as claimed by the Revenue or 3002 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23. Therefore, the issue is no longer res-integra. 3. Shri A R Kanani, learned Superintendent (AR) appearing on behalf of the appellant reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the issue involved in the present case has been settled in the favour of the appellant s own case vide Final order No. A/12170-12171/2023 dated 27.09.2023, wherein the Tribunal passed the following order: 4. We have carefully considered the submission made by both the sides and perused the records. We find that the issue involved in the present case has been settled in the favour of the appellant in their own case as per this Tribunal Final Order No. A/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been classified under Chapter heading 30, which the answer to the following description, we reproduce the same :- (E) Diagnostic Kits. Diagnostic kits are classified here when the essential character of the kit is given by any of the product of this heading. Common reactions occurring in the use of such kits include agglutination,, precipitation, neutralization, binding of complement, hoemagglutination, enzyme-linked immunoscrbent assay (ELISA), etc. The essential character is given by that single component which governs to the greatest extent the specificity of the test procedure. It can be seen that, group which answer to the description of Agglutination would fall under chapter 30. On perusal of show cause notice, we find that the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If one reads Chapter Heading 38.22, it becomes clear that there could be diagnostic or laboratory reagents which could fall under Chapter Heading 30.02 and also under Chapter Heading 38.22. However, if a diagnostic or laboratory reagent like antisera falls under Chapter Heading 30.02 then it stands excluded from Chapter Heading 38.22. 22. Before concluding we may record the statement made on behalf of M/s J Mitra Co Ltd. that they have closed down their business in producing the following two items, namely, Syphilis RPR (VDRL) and Salmonenella Antigens. Hence, they do not seek to press the classification issue concerning the said two items. 13. It can be seen from the above reproduced ratio of their Lordship s judgement, the product in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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