2006 (2) TMI 470

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..... Lama, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides. In this appeal, the appellants are an assessee of Central Excise engaged in the manufacture of Diagnostic Test Kits one of such kits being manufactured by them is AUSTRAGEN LATEX for detection of Hepatitis B. The Diagnostic agent Austragen Hepatitis B in bulk form is imported and cleared duty-fr....

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....to benefit of the notification and the BE's was held to be assessable to duty under heading 3002. In appeal, Commissioner (Appeals) vide his order dtd. 29-11-1999 upheld the order and the Asst. Commissioner of Customs on the following findings : I find that under Sr. No. 46(A) to Notification No 23/98-Cus., dated 2-6-1998, life-saving drugs or medicines (including diagnostic test kits) specifie....

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....e title 11(A) life saving drugs or medicines". This entry 43A was inserted by an amendment dated 16-1-1985, this would indicate that "Diagnostic Agent Austragen Hepatitis B for detection of Hepatitis B Antigen" is accepted and were known life-saving drugs and medicine. (b) Similarly Notification No. 23/94 at Sr. No. 8 exempted bulk drugs used in manufacture of life-saving drugs and this li....