https://www.taxtmi.com/caselaws?id=94601 A product marketed as an Ayurvedic teeth whitener was classified as a tooth powder under Heading 33.06 because its common parlance character was a dentifrice or toilet preparation, not a medicament. The product's own literature and SSI certificate described it as a teeth whitener/Ayurvedic tooth powder, and there was no acceptable evidence of prescription for curing disease. Subsidiary therapeutic or prophylactic ingredients did not alter its essential character. The extended limitation period was also upheld because the goods were manufactured and cleared without licence, without prescribed procedure, and with suppression of material facts, justifying invocation of the proviso to section 11A(1). en-us Wed, 30 Jul 1997 00:00:00 +0530 Fri, 02 Dec 2011 13:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94601 A product marketed as an Ayurvedic teeth whitener was classified as a tooth powder under Heading 33.06 because its common parlance character was a dentifrice or toilet preparation, not a medicament. The product's own literature and SSI certificate described it as a teeth whitener/Ayurvedic tooth powder, and there was no acceptable evidence of prescription for curing disease. Subsidiary therapeutic or prophylactic ingredients did not alter its essential character. The extended limitation period was also upheld because the goods were manufactured and cleared without licence, without prescribed procedure, and with suppression of material facts, justifying invocation of the proviso to section 11A(1). Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94601