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2017 (3) TMI 858 - AT - Central ExciseClassification of goods - whether the tooth paste namely Sensodent-K and Sensodent-KF having active ingredient namely Potassium Nitrate is classifiable under Chapter 3003.10 or as tooth paste under sub-heading 3306.10? - Held that: - the product is in the form of tooth paste but it is for special need and marketed as use for sensitive teeth. For that purpose the main ingredient is Potassium Nitrate, therefore it is different from the normal tooth paste - In the case of IND Swift Ltd. [2008 (6) TMI 165 - CESTAT NEW DELHI] the product was medicated dental paste in the brand name of Toss and Toss-K. Toss-K contains Potassium Nitrate B.P. 5% w/w, Principal Bench of this Tribunal held that classification held under sub-Heading 3003.10 was correct - appeal allowed - decided in favor of appellant.
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