2007 (1) TMI 373 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi classified "Strontium Chloride Medicated Toothpaste" and "Potassium Niterate Gel" as preparations for oral or dental hygiene. The appellant argued that these are medicaments manufactured under a drug license, with the active agent classified as a drug in the British Pharmacopoeia. The requirement for pre-deposit was waived, and recovery stayed until the appeal's disposal.