https://www.taxtmi.com/caselaws?id=85952 An imported pregnancy-detection kit was treated as agglutinating sera because its essential character remained that of monoclonal anti-HCG antibodies, even though it was freeze-dried, mixed with buffer, and imported in kit form for reconstitution and visual diagnosis. Technical material, medical opinion, and HSN notes supported the view that antisera may be used for diagnostic in vitro tests. On that basis, the product was held eligible for exemption under Sl. No. 216 of Schedule A to Notification No. 208/81-Cus. and classifiable under Heading 3002.10, rather than as a composite diagnostic reagent; the denial of exemption and differential duty demand were therefore unsustainable. en-us Mon, 14 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85952 An imported pregnancy-detection kit was treated as agglutinating sera because its essential character remained that of monoclonal anti-HCG antibodies, even though it was freeze-dried, mixed with buffer, and imported in kit form for reconstitution and visual diagnosis. Technical material, medical opinion, and HSN notes supported the view that antisera may be used for diagnostic in vitro tests. On that basis, the product was held eligible for exemption under Sl. No. 216 of Schedule A to Notification No. 208/81-Cus. and classifiable under Heading 3002.10, rather than as a composite diagnostic reagent; the denial of exemption and differential duty demand were therefore unsustainable. Case-Laws Customs Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85952