https://www.taxtmi.com/caselaws?id=85668 Tariff classification of Sunghani Sahu turned on its identity in common trade parlance, not merely its composition. Although the product contained tobacco powder and inorganic clay with iron oxide, the record showed it was known in the market as Dant Manjan and used as a dentifrice. No evidence was produced to rebut that finding, and reliance on a departmental tariff conference view about Gul did not establish equivalence between the two products. On that basis, Sunghani Sahu was classified under Chapter heading 3306.00 as a dentifrice, and the departmental challenge failed. en-us Tue, 25 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85668 Tariff classification of Sunghani Sahu turned on its identity in common trade parlance, not merely its composition. Although the product contained tobacco powder and inorganic clay with iron oxide, the record showed it was known in the market as Dant Manjan and used as a dentifrice. No evidence was produced to rebut that finding, and reliance on a departmental tariff conference view about Gul did not establish equivalence between the two products. On that basis, Sunghani Sahu was classified under Chapter heading 3306.00 as a dentifrice, and the departmental challenge failed. Case-Laws Central Excise Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85668