Therapeutic toothpaste for sensitive teeth classifies as medicated dental paste, not ordinary toothpaste, due to its active ingredient.

Toothpaste manufactured and marketed for sensitive teeth, with Potassium Nitrate as the active ingredient, was treated as a product for therapeutic use rather than ordinary toothpaste. Its composition and medicinal character distinguished it from standard dental paste, and prior Tribunal decisions on similar Potassium Nitrate products supported classification as a medicated preparation. The product was therefore classifiable under Chapter 3003.10 as medicated dental paste and not under sub-heading 3306.10 as ordinary toothpaste.

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Issues: Whether toothpaste marketed for sensitive teeth and containing Potassium Nitrate as the active ingredient was classifiable under Chapter 3003.10 as medicated dental paste or under sub-heading 3306.10 as ordinary toothpaste.

Analysis: The product was found to be a toothpaste for a special need, marketed for use on sensitive teeth, with Potassium Nitrate as the main ingredient. Its composition and therapeutic use distinguished it from normal toothpaste. The issue was treated as no longer res integra in view of earlier Tribunal decisions holding similar products containing Potassium Nitrate to be classifiable under Chapter 3003.10 as medicated dental paste.

Conclusion: The product was classifiable under Chapter 3003.10 and not under sub-heading 3306.10. The impugned order was set aside and the appeal was allowed in favour of the assessee.

Ratio Decidendi: A toothpaste product manufactured and marketed for therapeutic use on sensitive teeth, where the active ingredient gives it a medicated character, is classifiable as medicated dental paste under the appropriate heading for medicinal preparations rather than as ordinary toothpaste.

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