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Issues: Whether 'Dant Manjan Lal' was classifiable under Chapter 30 as a medicament or under Heading 3306 as a preparation for oral or dental hygiene.
Analysis: The classification had to be determined from the tariff entries and not from the earlier exemption dispute under Notification No. 62/78. Chapter Note 1(d) of Chapter 30 excluded preparations of Chapter 33 even if they had therapeutic or prophylactic properties. The evidentiary material did not establish that the product was prescribed as a medicine for any disease or condition, and it was admitted to be a product for daily use. Chapter Note 2 of Chapter 33 covered products suitable for use as toilet preparations or specialized for such use, even if they contained subsidiary pharmaceutical or curative value. Heading 3306 specifically covered preparations for oral or dental hygiene, including powders.
Conclusion: 'Dant Manjan Lal' was not classifiable under Chapter 30 and was classifiable under Heading 3306 of the Central Excise Tariff, in favour of Revenue.
Final Conclusion: The product was held to fall outside the medicament entry and within the dental hygiene entry of Chapter 33, and the contrary view taken in the earlier orders was not accepted.
Ratio Decidendi: Where a product is put up for daily use and is covered by a specific Chapter 33 entry, it cannot be classified as a medicament under Chapter 30 merely because it has some therapeutic or prophylactic attributes.
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