https://www.taxtmi.com/caselaws?id=445827 Salmonella Antigens used for diagnostic agglutination testing were treated as antisera or similar blood fractions covered by Heading 3002 of the Central Excise Tariff Act, 1985. On that basis, the product was excluded from Heading 3822, because Chapter 30 goods fall outside that heading. The classification issue had already been settled in the assessee's own case, and the earlier reasoning was followed. The product was therefore correctly classifiable under Heading 3002, the contrary order was set aside, and the appeals were allowed. en-us Wed, 27 Sep 2023 00:00:00 +0530 Mon, 20 Nov 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445827 Salmonella Antigens used for diagnostic agglutination testing were treated as antisera or similar blood fractions covered by Heading 3002 of the Central Excise Tariff Act, 1985. On that basis, the product was excluded from Heading 3822, because Chapter 30 goods fall outside that heading. The classification issue had already been settled in the assessee's own case, and the earlier reasoning was followed. The product was therefore correctly classifiable under Heading 3002, the contrary order was set aside, and the appeals were allowed. Case-Laws Central Excise Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445827