LexM/S. SPAN DIAGNOSTICS LTD. versus COMMISSIONER OF CENTRAL EXCISE, SURAT
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MIS. SPAN DIAGNOSTICS LTD.
A
v.
COMMISSIONER OF CENTRAL EXCISE, SURAT
APRIL 30, 2007
[S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.]
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 (MABs)
is a blood-grouping reagent-MABs specifically fall in Chapter 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 in-vitro tests-Pregnancy Test Kits
(PTK) is antisera-Antisera falls under Chapter Heading 30.02-/n the
circumstances, "antisera'" is covered by Chapter Heading 30.02 and since E
it is covered by that Heading, Chapter Heading 38.22 will not apply.
Reagent for vivo detection of T.B. mycobacteria-"Diagnostic reagent"
or a "diagnostic aid'"-Classification of-Chapter Sub-heading 3002.00 or
3005-Since the question whether the product for vivo detection of T.B.
mycobacteria is a "diagnostic reagent .. or a "diagnostic aid'" has not been F
answered, the matter remitted to Adjudicating Authority.
"Blood fractions "-Manufactured by coating latex particles with
protein-Classification of-Chapter Sub-heading 3002. 00 or 3822. 00-
Merely, because the medium used is latex (rubber) or paper, will not bring G
the items under Chapter Heading 38.22-0nce at item is a "Blood fraction'"
it falls under Chapter Heading 30.02-Hence, "blood fractions'" are classified
under Chapter Heading 30.02 (CSH 3002.00).
C.A. NO. 5322/2002
1015
1016
SUPREME COURT REPORTS
(2007] 5 S.C.R.
A
In this appeal, the appellant-assessee was engaged in the manufacture
B
of blood-grouping reagents and diagnostic and laboratory reagents. These
items were called Monoclonal Antibodies (MABs). They were classified by
the assessee under Chapter Sub-heading 3002.00 (Chapter Heading 30.02)
of the Central Excise Tariff Act, 1985 (CETA) whereas the respondent-
Department classified the MABs under CSH 3005.90 (Chapter heading 30.05.
The assessee classified MABs as "cultures of microorganisms" whereas
the Department classified the said MABs as "pharmaceutical products, not
elsewhere specified or included".
The Central Excise and Gold (Control) Appellate Tribunal upheld the
C
classification of MABs under CSH 3005.90 of CET A as claimed by the
Department. Hence the appeal
D
E
F
G
H
C.A. Nos. 1953-1954/2003
The following question arose before this Court:-
Whether Beta Visipreg, Visipreg Strip and Pregnancy Test Kits fall
as "antisera" under Chapter Heading 30.02 of CET A or whether it falls
under Chapter Heading 38.32 of CET A as "diagnostic or laboratory reagent"?
C.A. Nos. 1076-1080/2002
The following questions arose before this Court:-
I. Whether the reagent for vivo detection of T.B. mycobacteria is a
diagnostic reagent or is it in aid of diagnosis?
2. Whether "blood fractions" manufactured by coating latex particles
with protein are classifiable under Chapter 30.02 or 38.22 of the Central
Excise Tariff Act, 1985?
Disposing of the appeals, the Court
HELD: I.I. There is no dispute that Monoclonal Antibodies (MAB) is
a blood-grouping reagent. The question is: whether merely because MAB is
a blood-grouping reagent, should it be classified under Chapter Heading
30.05 on account of Note No. 3{e} to Chapter 30 of Central Excise and Tariff
Act, 1985 (CETA), even though MAB is a "culture of micro-organism" falling
under CSH 3002.00 (Chapter Heading 30.02). It is well-settled that the width
of the Heading under CETA cannot be expanded by reading Note 3{e} to
-\
SPAN DIAGNOSTICS LTD. '· COMMNR. OF CENTRAL EXCISE, SURAT
J Q J 7
Chapter 30. MAB is a culture of micro-organism". It falls specifically under A
Chapter Heading 30.02 of CET A. MAB is not a sera of human or animal origin,
it is not a vegetable extract, it is not a plant extract and on the other hand it
is obtained by hydridoma technology (cellular fusion). Therefore, it cannot
fall under Chapter Heading 30.05 of CET A. Moreover, Chapter Heading 30.05
is residuary. The width of Chapter Heading 30.05 is restricted to products
which are mentioned in Note 3(e) to Chapter 30. In othExcerpt shown. Read the full judgment & AI analysis in Lexace.