2009 (4) TMI 6 - SC - Central Excise

Classification of “Dant Manjan Lal” (DML) – appellant sought classification u/sh 3003.31 as a medicament - Department sought classification u/ch 33.06 as cosmetic/toiletry preparation/tooth powder – Chapter SH 3003.31 does not contain definition of Ayurvedic Medicine and the product DML in nature, character and uses remains the same as it was prior to amendment – classification cannot be changed without change in the nature & use of the product - Department’s appeals are allowed