https://www.taxtmi.com/caselaws?id=154907 The court classified Monoclonal Antibodies (MABs) under Chapter Heading 30.02 as "cultures of micro-organisms" rather than under Chapter Heading 30.05 as "pharmaceutical products." Pregnancy Test Kits (PTKs) were classified as "antisera" under Chapter Heading 30.02 instead of "diagnostic or laboratory reagents." Various diagnostic reagents were also classified under Chapter Heading 30.02, except for some items remitted for further determination. The assessee prevailed in most classifications under Chapter Heading 30.02, with one set of items remitted for reconsideration. en-us Mon, 30 Apr 2007 00:00:00 +0530 Fri, 30 Aug 2013 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154907 The court classified Monoclonal Antibodies (MABs) under Chapter Heading 30.02 as "cultures of micro-organisms" rather than under Chapter Heading 30.05 as "pharmaceutical products." Pregnancy Test Kits (PTKs) were classified as "antisera" under Chapter Heading 30.02 instead of "diagnostic or laboratory reagents." Various diagnostic reagents were also classified under Chapter Heading 30.02, except for some items remitted for further determination. The assessee prevailed in most classifications under Chapter Heading 30.02, with one set of items remitted for reconsideration. Case-Laws Central Excise Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154907