2023 (11) TMI 884

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....Shri Dhaval K Shah, learned Counsel appearing on behalf of the appellant submits that this issue has been decided in their own case as per this Tribunal's Final Order No. A/11371/2013 dated 17.10.2013 and recently the same issue decided in the case of Reckon Diagnostics P Ltd vide order dated 27.09.2023. Therefore, the issue is no longer res-integra. 3. Shri A R Kanani, learned Superintendent (AR) appearing on behalf of the appellant reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the issue involved in the present case has been settled in the favour of the appellant's own case vide Final order No. A/12170-12171/2023 dated 27.09.2023....

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.... of the bulk supplier has not been challenged or changed by the Revenue till date and it remains the same. It is also seen from the record that this factual matrix is not disputed by the Revenue. On perusal of HSN Notes under Chapter 30, as correctly pointed by the learned counsel that product 'Diagnostic Kits' has been classified under Chapter heading 30, which the answer to the 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 immunoscr....

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....esent case, even according to the Department, PTK is an antisera, however, according to the Department, PTK is a refined antisera. As stated, antisera fall under Chapter Heading 30.02. In the circumstances, 'antisera' is covered by Chapter Heading 30.02 and since it is covered by that Heading. Chapter Heading 38.22 will not apply. If one reads Chapter 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 Mitr....