TMI Blog2017 (3) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... 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% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant submits that there is no dispute that the product in question contains the active ingredient i.e. Potassium Nitrate and all other ingredients are either excepient and fillers. The product having active ingredient-Potassium Nitrate is classifiable as medicated dentist paste and falls under the sub-heading 3003.10. She submits that the similar issue has been considered in the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Nitrate, therefore it is different from the normal tooth paste. The issue is no longer res integra for the reason that on the same issue there are various decision passed by the Tribunal. In the case of IND Swift Ltd. (supra) 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 class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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