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Issues: Whether HIV/AIDS test kits were classifiable under Chapter 30 as pharmaceutical products or under Chapter 38 as diagnostic or laboratory reagents, and whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery.
Analysis: Chapter 38 covers chemicals, whereas Chapter 30 covers pharmaceutical products. The item in question was treated as a micro-organism based test material and not as a chemical. On that basis, the appellant was found to have a strong prima facie case.
Outcome: Pre-deposit was waived and recovery stayed until disposal of the appeal.