Tariff classification of Dant Manjan Lal upheld as an Ayurvedic medicament, not an oral hygiene preparation.

The classification of Dant Manjan Lal turned on whether it was an Ayurvedic medicament under Chapter 30 or a tooth powder for oral hygiene under Chapter 33 of the Central Excise Tariff Act, 1985. The Tribunal followed its earlier view on the same product and found no reason to depart from that conclusion. It therefore accepted classification under Chapter 30 as an Ayurvedic medicament and rejected the Revenue's proposed Chapter 33 classification.

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Issues: Whether the product 'Dant Manjan Lal' is classifiable as an Ayurvedic medicament under Chapter 30 or as tooth powder for oral hygiene under Chapter 33 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on the proper tariff classification of the product. The Tribunal followed its earlier view on the same product and found no reason to depart from that conclusion. On that basis, it accepted the classification under Chapter 30 rather than the Revenue's proposed classification under Chapter 33.

Conclusion: The product was correctly classified under Chapter 30 as an Ayurvedic medicament, and the Revenue's appeal was not accepted.

Ratio Decidendi: Where a product is found, on the same factual and legal basis, to fall within the medicinal heading, it is to be classified under Chapter 30 rather than under the heading for oral hygiene preparations.

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