https://www.taxtmi.com/caselaws?id=51089 Monoclonal antibodies used as blood-grouping reagents were held classifiable under Heading 30.05, because their labelling, use in vitro, and specific tariff treatment for blood-grouping reagents displaced Heading 30.02. Pregnancy test kits based on anti-hCG antibodies were held classifiable under Heading 30.02, since antisera can include purified or refined forms used for diagnostic in-vitro tests and Heading 38.22 is residual. Syphilis RPR and salmonella antigens were upheld under Heading 38.22 on the record, as the assessee did not substantiate Chapter 30 coverage. Extended limitation was sustained for suppression and misdeclaration, but duty and penalty required re-quantification and the personal penalty on the Managing Director was set aside. en-us Tue, 01 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51089 Monoclonal antibodies used as blood-grouping reagents were held classifiable under Heading 30.05, because their labelling, use in vitro, and specific tariff treatment for blood-grouping reagents displaced Heading 30.02. Pregnancy test kits based on anti-hCG antibodies were held classifiable under Heading 30.02, since antisera can include purified or refined forms used for diagnostic in-vitro tests and Heading 38.22 is residual. Syphilis RPR and salmonella antigens were upheld under Heading 38.22 on the record, as the assessee did not substantiate Chapter 30 coverage. Extended limitation was sustained for suppression and misdeclaration, but duty and penalty required re-quantification and the personal penalty on the Managing Director was set aside. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51089