https://www.taxtmi.com/caselaws?id=206913 Repacking and labelling bulk demineralised water as "Pure Water" did not change its essential character, and the expression described the goods rather than a proprietary brand name; on that reasoning, the product was not treated as a branded commodity under Chapter 22. Diagnostic reagent kits such as the "WIDAL-SALMONELLA ANIGENS KIT" were held to fall under heading 30.02, with heading 38.22 excluded where goods answer to heading 30.02 under the HSN notes. The commentary also records that the later Supreme Court view on this classification issue prevailed over the contrary revenue position. en-us Mon, 03 Oct 2011 00:00:00 +0530 Mon, 27 Feb 2012 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206913 Repacking and labelling bulk demineralised water as "Pure Water" did not change its essential character, and the expression described the goods rather than a proprietary brand name; on that reasoning, the product was not treated as a branded commodity under Chapter 22. Diagnostic reagent kits such as the "WIDAL-SALMONELLA ANIGENS KIT" were held to fall under heading 30.02, with heading 38.22 excluded where goods answer to heading 30.02 under the HSN notes. The commentary also records that the later Supreme Court view on this classification issue prevailed over the contrary revenue position. Case-Laws Central Excise Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206913