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2018 (6) TMI 432 - AT - Central ExciseClassification of goods - “Hydent-K” Potassium nitrate with fluoride medicated toothpaste - Whether the product namely “Hydent-K” Potassium nitrate with fluoride medicated toothpaste manufactured by the appellant is classifiable under Chapter sub-heading 3003.10 or 3306.10 of CETA 1985? - demand of differential duty - Held that:- The decision in the case of ICPA HEALTH PRODUCTS PVT. LTD. VERSUS COMMR. OF CUS. & C. EX., VADODARA [2001 (7) TMI 531 - CEGAT, MUMBAI] is squarely applicable to the facts of the present case, where the principle product is Thermoseal Toothpaste - In case of product Thermoseal, the product of IPCA, the various ingredients other than active ingredients used were 1) Enamel 2) Cementum 3) Dental pulp and dentin. Comparing the ingredients in both the products, it is observed that the principle agent is Strontium Chloride and Potassium nitrate in the product Thermoseal. In “Hydent-K” only pharmacopeia drugs were used like Potassium nitrate B.P. and Sodium Monofluophosphate USP. Therefore the product “Hydent-K” is mainly based on Pharmacopeia drug whereas in Thermoseal in addition to the principle agent, other non-pharmacopeia ingredients were also used. As per the composition of the product “Hydent-K” is on a better footing than “Thermoseal” which has been classified as medicament in the IPCA Health Products Pvt. Ltd. case. Appeal allowed - decided in favor of appellant.
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