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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the products Rexidin, Remedin and Dentogel were classifiable as medicaments under chapter sub-heading 3003.10 or as preparations for oral or dental hygiene under chapter sub-heading 3306.90.
Analysis: The products contained active ingredients recognised in pharmacopeias for treatment and prevention of gingivitis and ulcers, and their composition and use showed that they were primarily medicaments. Chapter Note 2 of Chapter 33 applies only where the product is primarily a cosmetic or toilet preparation, even if it contains subsidiary pharmaceutical or antiseptic constituents or has subsidiary curative or prophylactic value. The products were licensed by the Food and Drugs Administration and were purchasable only on professional recommendation. In these circumstances, they could not be brought under Chapter 33 merely because they were used for oral hygiene or labelled as mouth washes.
Conclusion: The products were correctly classifiable under chapter sub-heading 3003.10 and not under chapter sub-heading 3306.90.
Ratio Decidendi: A product falls under Chapter 33 only if it is primarily a cosmetic or toilet preparation; where its essential character is that of a medicament, it remains classifiable as a medicament notwithstanding subsidiary oral-hygiene use or antiseptic properties.