Supreme Court · 2007 INSC 500 · Decided 30 April 2007
M/S. Span Diagnostics LTD. v. Commissioner of Central Excise, Surat
- Court
- Supreme Court of India
- Citation
- 2007 INSC 500 · [2007] 5 S.C.R. 1015
- Case number
- CIVIL APPEAL No. 1076/2002
- Decided
- 30 April 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Central Excise Tariff Act, I 985: Monoclonal Antibodies-Classificaiton of-Chapter Sub-heading 3002.00 or 3005.90-Assessee was engaged in the manufacture of blood- C grouping reagents and diagnostic and laboratory reagents-These items were called Monoclonal Antibodies-Held: Monoclonal Antibodies Heading 30.02 as a culture of micro-organism-Hence, MABs are classifiable under Chapter Heading 30.02. D Beta Visipreg, Visipreg Strip and Pregnancy Test Kits as 'antisera '­ Classification of-Chapter Sub-heading 3002.00 or 3822.00-Held: Antisera is used for diagnostic purposes, including
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