Excise tariff classification of mukh shakti yog confirmed under tooth powder heading, with prior comparable classification followed

Classification of mukh shakti yog turned on whether the product fell under the excise tariff entry for tooth powder or under the residuary medicinal preparation entry. The classification was aligned with the earlier treatment of the comparable product Dant Mukta under heading 3306.10, and the cited Tribunal precedent was followed because there was no sufficient reason to depart from the existing position. The product was confirmed under sub-heading 3306.10, not 3006.90, and the Revenue's challenge failed.

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Issues: Whether mukh shakti yog manufactured by the respondent was classifiable under sub-heading 3006.90 of the Schedule to the Central Excise Tariff Act or under sub-heading 3306.10 as tooth powder.

Analysis: The product classification issue was resolved against the Revenue in light of the earlier classification of the comparable product Dant Mukta under heading 3306.10 and the Tribunal decision cited before the Bench. In view of the existing classification position and the absence of a reason to depart from it, the Revenue's challenge was not accepted.

Conclusion: The product was held to fall under sub-heading 3306.10 and not under sub-heading 3006.90; the appeal was rejected.

Final Conclusion: The classification confirmed by the lower authority was upheld and the Revenue's challenge failed.

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