Appellate Tribunal grants waiver & stay on recovery for oral hygiene products classification dispute.

The Appellate Tribunal classified the products as preparations for oral hygiene, granting waiver of pre-deposit and staying recovery pending appeal disposal.

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The Appellate Tribunal CESTAT, New Delhi classified "Strontium Chloride Medicated Toothpaste" and "Potassium Niterate Gel" as preparations for oral or dental hygiene. The appellant argued that these are medicaments manufactured under a drug license, with the active agent classified as a drug in the British Pharmacopoeia. The requirement for pre-deposit was waived, and recovery stayed until the appeal's disposal.

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