2024 (8) TMI 1396

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....s called out, a letter dated 05.06.2024 submitted by the Advocate on record Shri Dhaval K Shah, requested that the matter may decided on merit in the light of this Tribunal's decision in the appellant's own case. He relied upon following Tribunal's orders in the appellant's own case:- Reckon Diagnostics Pvt. Ltd. Vs. CCE & ST Vadodara-I vide final order No. A/12629-12631/2023 dated 17.11.2023 CESTAT-Ahmedabad Reckon Diagnostics Pvt. Ltd. Vs. CCE & ST Vadodara-I vide final order No. A/12170-12171/2023 dated 27.09.2023 CESTAT-Ahmedabad 3. Shri Sanjay Kumar, 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 the sides and....

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....3, wherein this Tribunal passed the following order: "4. Heard Learned AR and perused the case records. In the present appeal the issue involved is the classification of the product 'Widal Salmonella Antigen Kit' whether under 3822 claimed by the Revenue or under 3002 claimed by the appellant. The same issue has been decided by this very bench in the case of the appellant under order No A/1834- 1835/WZB/AHD/2011 dated 3.10.2011. Para 12 to 14 of the earlier order dated 3.10.2011 in case of the appellant are reproduced below: 2. It can be seen from the above reproduced findings of the learned Commissioner (Appeals) that he has come to the conclusion that the product manufactured by the appellant would not fall under heading 30.02, by hol....

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....tice starts with the premise that the 'WIDALSALMONELLA ANIGENS KIT' is functioning on the parameters of agglutination of the blood in order to test whether the patient/person is infected with typhoid or not. We also find that the HSN explanatory notes under chapter 38.22 clearly exclude those, which are falling under chapter heading 30.02 or 30.06. It has been amply demonstrated before us by the learned counsel that the 'WIDALSALMONELLA ANIGENS KIT' is nothing but antisera and other blood fractions. We find that the apex court in the case of Span Diagnostics had an occasion to look into the rival entries of 30.02 and 38.22 for classification of such antisera and other blood fractions. We may respectfully reproduce the ratio of their Lordshi....