https://www.taxtmi.com/caselaws?id=92413 The Tribunal classified the viral preparation and diluent as vaccines under heading 30.02, rejecting the department's argument for classification under heading 3823.00. The Tribunal found that both components are essential for the vaccine and cleared together, meeting the requirements of Note 2 to Section VI. The extended period for demanding duty was challenged by the appellant, asserting the product was exempt from duty, which the Tribunal upheld due to the classification as a vaccine at nil duty rate. The appeal was allowed, the impugned order set aside, and consequential relief granted. en-us Tue, 31 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92413 The Tribunal classified the viral preparation and diluent as vaccines under heading 30.02, rejecting the department's argument for classification under heading 3823.00. The Tribunal found that both components are essential for the vaccine and cleared together, meeting the requirements of Note 2 to Section VI. The extended period for demanding duty was challenged by the appellant, asserting the product was exempt from duty, which the Tribunal upheld due to the classification as a vaccine at nil duty rate. The appeal was allowed, the impugned order set aside, and consequential relief granted. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92413