Agglutinating Sera. - Pregnancy detection and diagnostic kit 'Pregcolor' are classifiable as 'agglutinating sera' under sub-heading 3002.10 of Customs Tariff Act, 1975 and eligible to benefit of total exemption from duty in terms of Sl. No. 216 of Schedule A to Notification No. 208/81-Cus. - Inter Care Ltd. v. Collector - 1997 (89) E.L.T. 545 (Tribunal).

Antimony Oxide. - See under CHAPTER 28.

Frozen ox pancreas glands not classifiable under Heading 30.01 of Customs Tariff Act, 1975 and as such ineligible for concessional benefit of Notification No. 64/79-Cus. - Boots Company (India) Ltd. v. Collector - 1989 (42) E.L.T. 446 (Tribunal).

Tape - Casting Tape - Deltalite Casting Tapes are polyester cotton material coated with polyurethane resin meant for controlled rigidly to provide greater strength to fractured limb - They are classifiable under sub-heading 3005.10 of Customs Tariff Act, 1975 as adhesive dressing and not under sub-heading 5903.20 ibid in terms of Note 1(e) of Section XI ibid - Product in question also not classifiable under sub-heading 9021.19 ibid as orthopaedic appliance/splint for fracture application since they are not in nature of device, instrument or appliance. Johnson & Johnson Ltd. v. Collector - 1999 (105) E.L.T. 177 (Tribunal).