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2018 (6) TMI 376 - AT - Central ExciseClassification of goods - Sentim Toothpaste - case of Revenue is that the product Sentim Sensitive Fluoride Toothpaste, according to the department, is classifiable under chapter 33 of Central Excise Tariff Act, 1985 and the same is not eligible to be classified as medicament under Chapter 30 of Central Excise Tariff Act - Held that:- The product manufactured by the appellant is sold in the name of “Sentim Sensitive Fluoride toothpaste”. The products are manufactured from the ingredients i.e. drug namely Potassium Nitrate B.P., Sodium Fluoride dentrifice base and Sodium Benzoate. The product is not ordinarily sold as tooth paste like colgate, peposodent, etc. but it is sold with a declaration on the product that it is used for treatment of tooth decay and cavity prevention for the sensitive teeth. Therefore, for the product in question, cannot be said that it is an ordinary tooth paste classifiable under chapter 33. Appeal allowed - decided in favor of appellant.
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