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2008 (6) TMI 165 - AT - Central ExciseWhether the products Toss (Strontium Chloride 10% w/w) and Toss-K (Potassium Nitrate B.P. 5% w/w) are classifiable u/sh 3003.39 Pharmaceutical products as claimed by appellants or SH 3306.10 Cosmetic or toilet preparation as claimed by Revenue – in view of Chapter Notes, Labels, Literature, composition of the product, products cannot be equated with the toothpaste used as cosmetic - products are intended to be used for curing the disease – so classifiable u/sh 3003.10 and not u/sh 3306.10
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