Diagnostic antigen classification under tariff law: Salmonella Antigens held to fall under Heading 3002, not Heading 3822.

Salmonella Antigens used for diagnostic agglutination testing were treated as antisera or similar blood fractions covered by Heading 3002 of the Central Excise Tariff Act, 1985. On that basis, the product was excluded from Heading 3822, because Chapter 30 goods fall outside that heading. The classification issue had already been settled in the assessee's own case, and the earlier reasoning was followed. The product was therefore correctly classifiable under Heading 3002, the contrary order was set aside, and the appeals were allowed.

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Issues: Whether the product "Salmonella Antigens" manufactured by the assessee was classifiable under Heading 3822 or Heading 3002 of the Central Excise Tariff Act, 1985.

Analysis: The issue had already been decided in the assessee's own case and was treated as settled. The classification was examined with reference to the HSN Explanatory Notes, the nature of the product as an antigen kit used on agglutination principles, and the exclusion of goods falling under Chapter 30 from Heading 3822. The earlier reasoning accepted that antisera and similar blood fractions used for diagnostic purposes fall within Heading 3002 and stand excluded from Heading 3822.

Conclusion: The product was correctly classifiable under Heading 3002, not Heading 3822, and the assessee succeeded on the classification issue.

Final Conclusion: The impugned order was set aside and the appeals were allowed on the basis that the product fell under the tariff heading claimed by the assessee.

Ratio Decidendi: Where a diagnostic product is an antisera or similar blood fraction covered by Heading 3002, it is excluded from Heading 3822.

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