Therapeutic character prevails in toothpaste classification, as a dental sensitivity product was treated as a medicament.

A preparation marketed for treatment of tooth decay and sensitivity was classified as a medicament under Chapter 30 rather than as toothpaste under Heading 3306 1020 because its therapeutic character predominated over ordinary toiletry use. Its composition, drug licence requirement, sale through chemist shops and higher price supported a curative purpose, and an earlier tribunal decision on an identical product was followed as directly applicable. The lower authorities' contrary classification was set aside in favour of the assessee.

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Issues: Whether the product "Sentim Sensitive Fluoride Toothpaste" was classifiable as a medicament under Chapter 30 of the Central Excise Tariff Act, 1985 or as toothpaste under Heading 3306 1020 of the Central Excise Tariff Act, 1985.

Analysis: The product was found to be marketed for treatment of tooth decay and sensitivity and not as an ordinary toothpaste. Its composition, drug licence requirement, higher price, and sale through chemist shops supported its character as a preparation having therapeutic purpose. The earlier tribunal decision on an identical product was treated as directly applicable, and the reasoning that curative use and restricted sale supported medicament classification was followed.

Conclusion: The product was held classifiable under Chapter 30 of the Central Excise Tariff Act, 1985 and not under Heading 3306 1020; the view taken by the lower authorities was set aside, in favour of the assessee.

Ratio Decidendi: A preparation used for treatment or prevention of a dental ailment, marketed and sold as such, is classifiable as a medicament when its therapeutic character predominates over ordinary cosmetic or toiletry use.

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