Tariff classification by common commercial understanding confirmed for tooth powder product under Chapter Heading 33.06

Tariff classification of the imported product turned on its common commercial understanding, actual use, and nature. As it was found identical in substance and use to an earlier product classified as tooth powder, and the record showed it was understood as such and used as raw material for Lal Dant Manjan, the Tribunal followed the earlier classification under Chapter Heading 33.06. In the absence of new facts justifying a different view, Heading 3003.39 was rejected and the Revenue's challenge failed.

---

---

Issues: Whether the imported product "Dant Mukta" was correctly classifiable under Chapter Heading 33.06 of the Customs Tariff Act, 1975 and the Central Excise Tariff Act, 1985, instead of Heading 3003.39.

Analysis: The product was found to be identical in substance and use to "Dant Shakti", the same kind of preparation earlier held classifiable under Heading 3306. The earlier Tribunal view, supported by the principle that tariff classification of goods is to be determined by their popular or common understanding and by the actual use and nature of the product, was followed. No new facts were brought to justify a different view, and the record also showed that the goods were understood as tooth powder and used as raw material for Lal Dant Manjan.

Conclusion: The product was held classifiable under Chapter Heading 33.06 and not under Heading 3003.39, and the Revenue's challenge failed.

---