2007 (10) TMI 45

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....mmissioner (Appeals) No. Commr(A)/233/VDR/2003, dt. 2-6-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The respondent manufactured a product described as "Hepa Card Strip" used for detection of Hepatitis B in serum or plasma. (b) The original Authority classified the product under Chapter Heading 3322.00 and accordingly demanded differential duty of R....

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....ed, the anti body present in this blood sample is then purified. (f) This is used for putting Anti HbsAg line on the chromatography membrane. 4.3 It will be appropriate to extract the descriptions of the two competing headings viz. 3822.00 and 3002.00, which are as under : 3822.00           -  Diagnostic or Laboratory reagent on a bac....

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....nverted into Hepa Card/Strip, this final product cannot be treated as of 'animal blood prepared'. The SDR also submits that nowhere on the labels or literature that it is described as a product of goat's blood or as animal blood prepared for diagnostic use. 5.1 We are not in agreement with the above submissions of the ld. SDR. Commissioner (Appeals) has relied upon the decision of the Tribunal ....