JUDGMENT

Kapadia, J.

From the impugned judgment dated 1.1.2002 delivered by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT, for short), New Delhi, vide Appeal No.E/1644 and 1645 of 2000-C, C.A. No.5322 of 2002 and C.A. No.1953-54 of 2003 have been iled by the assessees and by the Department respectively. For the sake of convenience and clarity we proceed to decide each of the following civil appeals serially.

C.A.No.5322/2002 filed by M/s. J. Mitra & Co.Ltd. (Assessee) In this civil appeal we are concerned with the classification of biotech products.

The said assessee was engaged in the manufacture of blood-grouping reagents and diagnostic and laboratory reagents. It had obtained registration on 10.9.99 for the manufacture and clearances of the following products:

(1)Anti-A Mono Clonal

(2)Anti-B Mono Clonal

(3)Anti-Decoders Mono Clonal

(4)Anti-Decoders Mono Clonal

(5)Anti-Decoders 1gM Mono Clonal

(6)Anti-Decoders 1gG Mono Clonal

The above six items are called Monoclonal Antibodies (for short, MABs). They were classified by the assessee under Chapter Sub-heading 3002.00 (Chapter Heading 30.02) of Central Excise Tariff Act (for short, CETA) whereas the Department classif