https://www.taxtmi.com/caselaws?id=114627 DESENT Toothpaste was held classifiable under Chapter Heading 30.03 rather than Heading 33.06, as the Tribunal had already settled the classification issue in favour of the assessee. Because the duty demand in the present matter depended entirely on the rejected Heading 33.06 classification, it could not be sustained once the classification question had been concluded. The demand was therefore set aside as unsustainable, and consequential relief was granted to the assessee. en-us Thu, 07 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114627 DESENT Toothpaste was held classifiable under Chapter Heading 30.03 rather than Heading 33.06, as the Tribunal had already settled the classification issue in favour of the assessee. Because the duty demand in the present matter depended entirely on the rejected Heading 33.06 classification, it could not be sustained once the classification question had been concluded. The demand was therefore set aside as unsustainable, and consequential relief was granted to the assessee. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114627