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2012 (11) TMI 682 - AT - Central ExciseWaiver of pre-deposit – classification of dental care products/tooth paste - appellant submits that the product contains medicaments having therapeutic or prophylactic properties which is meant for use for oral or dental hygiene and therefore, they are rightly classifiable under Heading No. 3003.10 of Central Excise Tariff Act, 1985 as P or P medicaments – Held that:- Merely because the dosage says that 10 ml twice daily or as directed by the Physician in case of Triguard Toothpaste and Triguard Mouthwash, it does not mean that these products need a Doctor’s prescription for purchase - department was of the view that these products merit classification as ‘Cosmetics or toilet preparations’ falling under Heading No. 3306.10 - In view of the higher abatement claim the appellant was liable to pay differential duty - product classified as ‘Cosmetics or toilet preparations’ falling under Heading No. 3306.10 of the First Schedule to the Central Excise Tariff Act, 1985 – appellant directed to make pre-deposit
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