Tariff classification of tooth powder turned on common parlance and chapter notes, favouring oral and dental hygiene coverage.

Dant Manjan Lal was analysed for tariff classification under the new regime, with the common parlance test and the earlier Supreme Court ruling remaining relevant to its character as understood in trade. The product was treated as prima facie falling under Heading 33.06 for oral and dental hygiene preparations, because tooth powders are specifically covered there and the chapter note excludes Chapter 30. Classification under Heading 30.03 would first require the product to satisfy the chapter-note definition of a medicament, and that threshold could not be bypassed. The commentary also notes disagreement with a contrary regional bench view.

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Issues: Whether Dant Manjan Lal was classifiable as an Ayurvedic medicament under Heading 30.03 or as a preparation for oral or dental hygiene under Heading 33.06, and whether the earlier Supreme Court ruling on the product remained relevant under the new tariff.

Analysis: The earlier ruling had applied the common parlance test and held that the product was understood as a tooth powder and not as a medicine. Under the new tariff, tooth powders are specifically covered by Heading 33.06, which closely reflects the popular meaning earlier adopted by the courts. The product is therefore prima facie covered by the specific heading for oral and dental hygiene preparations, while Chapter 30 is excluded by the relevant chapter note. The bench also noted that, for classification under Heading 30.03, the product would first have to satisfy the definition of medicament under the chapter note, and that the revenue could not bypass that inquiry. However, the bench disagreed with the contrary view previously taken by another regional bench.

Conclusion: The earlier Supreme Court reasoning was treated as relevant, and the product was viewed as falling within Heading 33.06 rather than Heading 30.03.

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