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Central Excise - Highlights / Catch Notes

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Classification of Sentim Toothpaste - The product is not ...

Central Excise

June 9, 2018

Classification of Sentim Toothpaste - 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.

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