https://www.taxtmi.com/caselaws?id=54225 HIV/AIDS test kits were treated as micro-organism based test materials rather than chemicals, supporting classification outside Chapter 38 and in favour of Chapter 30 pharmaceutical treatment on the prima facie record. On that basis, the appellant was held to have made out a strong prima facie case, and pre-deposit was waived with recovery stayed pending disposal of the appeal. en-us Thu, 28 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54225 HIV/AIDS test kits were treated as micro-organism based test materials rather than chemicals, supporting classification outside Chapter 38 and in favour of Chapter 30 pharmaceutical treatment on the prima facie record. On that basis, the appellant was held to have made out a strong prima facie case, and pre-deposit was waived with recovery stayed pending disposal of the appeal. Case-Laws Central Excise Thu, 28 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54225