M/S. SPAN DIAGNOSTICS LTD. vs COMMNR. OF CENTRAL EXCISE, SURAT

The Supreme Court addressed the classification of monoclonal antibodies (MABs) under the Central Excise Tariff Act (CETA), specifically examining Chapter Sub-heading 3002.00 and CSH 3005.90. The Court upheld the classification of MABs as 'pharmaceutical products, not elsewhere specified' under CSH 3005.90, as determined by the Commissioner of Central Excise, rejecting the assessee's claim for classification under Chapter 30.02 as 'cultures of microorganisms'. The judgment affirmed the Tribunal's decision, thereby ruling in favor of the Department.