2023 (11) TMI 718

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....earned Counsel appearing on behalf of the appellant at the outset submits that this very issue in the appellant's own case has attained finality in their favour as per this Tribunal's Final Order No. A/11371/2013 dated 17.10.2013. Therefore, the issue is no longer res-integra. 3. Shri P. Ganesan, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the issue involved in the present case has been settled in the favour of the appellant in their own case as per this Tribunal Final Order No. A/11371/2013 dated 17.10.2013 wherein this Tribunal passed the following order:- "....

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.... following description, we reproduce the same :- "(E) Diagnostic Kits. Diagnostic kits are classified here when the essential character of the kit is given by any of the product of this heading. Common reactions occurring in the use of such kits include agglutination,, precipitation, neutralization, binding of complement, hoemagglutination, enzyme-linked immunoscrbent assay (ELISA), etc. The essential character is given by that single component which governs to the greatest extent the specificity of the test procedure." It can be seen that, group which answer to the description of 'Agglutination' would fall under chapter 30. On perusal of show cause notice, we find that the show cause notice starts with the premis....

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....er Heading 38.22, it becomes clear that there could be diagnostic or laboratory reagents which could fall under Chapter Heading 30.02 and also under Chapter Heading 38.22. However, if a diagnostic or laboratory reagent like antisera falls under Chapter Heading 30.02 then it stands excluded from Chapter Heading 38.22. 22. Before concluding we may record the statement made on behalf of M/s J Mitra & Co Ltd. that they have closed down their business in producing the following two items, namely, Syphilis RPR (VDRL) and Salmonenella Antigens. Hence, they do not seek to press the classification issue concerning the said two items." 13. It can be seen from the above reproduced ratio of their Lordship's judgement, the product in q....