https://www.taxtmi.com/caselaws?id=2945 Hepa Card/Strip used for Hepatitis B detection was held classifiable under Chapter Heading 3002.00, because it was manufactured from goat blood through an antigen-antibody process and functioned as an antisera-based diagnostic product. Chapter Heading 3822.00 covers diagnostic reagents but excludes goods falling within Chapter 30, and the product's use in laboratory diagnosis did not alter its essential character as a prepared blood product. The absence of any label or literature reference to goat-blood origin was immaterial since the raw materials and manufacturing process were undisputed. The earlier classification approach for purified antisera used in in-vitro diagnostic testing was followed. en-us Mon, 22 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2945 Hepa Card/Strip used for Hepatitis B detection was held classifiable under Chapter Heading 3002.00, because it was manufactured from goat blood through an antigen-antibody process and functioned as an antisera-based diagnostic product. Chapter Heading 3822.00 covers diagnostic reagents but excludes goods falling within Chapter 30, and the product's use in laboratory diagnosis did not alter its essential character as a prepared blood product. The absence of any label or literature reference to goat-blood origin was immaterial since the raw materials and manufacturing process were undisputed. The earlier classification approach for purified antisera used in in-vitro diagnostic testing was followed. Case-Laws Central Excise Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2945