https://www.taxtmi.com/caselaws?id=236496 Diagnostic kits for AIDS, Hepatitis B and Hepatitis C were treated as classifiable under Heading 30.02 because their essential diagnostic function arose from antigen-antibody reactions involving antigens or antibodies obtained from micro-organism cultures. Heading 38.22 applies only to diagnostic or laboratory reagents not otherwise covered by Chapter 30, so products falling within Heading 30.02 are excluded from Heading 38.22. On that basis, microbial-origin diagnostic kits were classified under Heading 30.02, and the contrary duty demand was unsustainable. en-us Thu, 26 Jul 2012 00:00:00 +0530 Fri, 30 Aug 2013 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236496 Diagnostic kits for AIDS, Hepatitis B and Hepatitis C were treated as classifiable under Heading 30.02 because their essential diagnostic function arose from antigen-antibody reactions involving antigens or antibodies obtained from micro-organism cultures. Heading 38.22 applies only to diagnostic or laboratory reagents not otherwise covered by Chapter 30, so products falling within Heading 30.02 are excluded from Heading 38.22. On that basis, microbial-origin diagnostic kits were classified under Heading 30.02, and the contrary duty demand was unsustainable. Case-Laws Central Excise Thu, 26 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236496