TaxTMI 
TaxTMI 
2006 (2) TMI 470
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....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-free for the last several years. 2.&emsp....
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....'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) specified in list 2 are eligible for duty exemption....
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....is 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 life-saving drugs and medicines was referred to as pe....