https://www.taxtmi.com/caselaws?id=366904 A diagnostic kit whose essential character is derived from antisera or comparable blood fractions is classifiable under Chapter Heading 3002 of the Central Excise Tariff Act, 1985 and is excluded from Chapter Heading 3822. The Tribunal applied its earlier decision in the assessee's own case, relying on the classification of the bulk-supplied antigens and the kit's nature as a diagnostic product. It held that diagnostic reagents of this kind fall within Chapter 30.02 when their essential character is given by antisera or similar blood fractions, making Chapter Heading 38.22 inapplicable. en-us Fri, 17 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366904 A diagnostic kit whose essential character is derived from antisera or comparable blood fractions is classifiable under Chapter Heading 3002 of the Central Excise Tariff Act, 1985 and is excluded from Chapter Heading 3822. The Tribunal applied its earlier decision in the assessee's own case, relying on the classification of the bulk-supplied antigens and the kit's nature as a diagnostic product. It held that diagnostic reagents of this kind fall within Chapter 30.02 when their essential character is given by antisera or similar blood fractions, making Chapter Heading 38.22 inapplicable. Case-Laws Central Excise Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366904