Supreme Court of India
M/s. Span Diagnostics Ltd. v. Commissioner of Central Excise, Surat
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the above reasons that Item A Nos.2 I to 32 would fall under Chapter Heading 30.02 of CET A. Accordingly, the assessee succeeds in this regard.
Judgment, page 19
From the headnote
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- 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. Beta Visipreg, Visipreg Strip and Pregnancy Test Kits as 'antisera ' Classification of-Chapter Sub-heading 3002.00 or 3822.00-Held:
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.