2017 (3) TMI 858

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... C. Patel, Advocate For The Respondent : Shri Sanjay Hasija, Superintendent (A.R.) Per: Ramesh Nair: The issue involved in the present case is 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. 2. Ms. Shamita J. Patel, Learned Counsel along with Shri J.C. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 24.03.2004. 3. On the other hand Shri Sanjay Hasija, Learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. We find 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itivity of the teeth within a very short time. Considering this fact the Tribunal has decided the classification under Chapter 3003.10. Similarly in the case of SPA Pharmaceuticals Pvt. Ltd. (supra), the identical product was being sold under the brand name "Desent Toothpaste", in the said judgment the decision of ICPA Health Product Pvt. Ltd. (supra) was considered, the classification decided und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X