Diagnostic kit classification under Chapter 3002 prevails where essential character comes from antisera or similar blood fractions.

A diagnostic kit whose essential character is derived from antisera or comparable blood fractions is classifiable under Chapter Heading 3002 of the Central Excise Tariff Act, 1985 and is excluded from Chapter Heading 3822. The Tribunal applied its earlier decision in the assessee's own case, relying on the classification of the bulk-supplied antigens and the kit's nature as a diagnostic product. It held that diagnostic reagents of this kind fall within Chapter 30.02 when their essential character is given by antisera or similar blood fractions, making Chapter Heading 38.22 inapplicable.

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Issues: Whether the diagnostics kit was correctly classifiable under Chapter Heading 3002 or under Chapter Heading 3822 of the Central Excise Tariff Act, 1985.

Analysis: The Tribunal followed its earlier decision in the assessee's own case and held that the product was covered by Chapter Heading 3002. The reasoning rested on the classification adopted for the bulk-supplied antigens, the nature of the kit as a diagnostic product, and the principle that diagnostic kits whose essential character is given by antisera or similar blood fractions fall within Chapter 30.02. Chapter Heading 38.22 was held inapplicable because diagnostic reagents of this nature stand excluded when they are otherwise covered by Chapter 30.02.

Conclusion: The diagnostics kit was held classifiable under Chapter Heading 3002 and not under Chapter Heading 3822.

Ratio Decidendi: A diagnostic kit whose essential character is derived from antisera or comparable blood fractions is classifiable under Chapter Heading 3002 and is excluded from Chapter Heading 3822.

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