https://www.taxtmi.com/caselaws?id=212277 The Appellate Tribunal CESTAT, Mumbai upheld the classification of goods as 'Tooth Powder' under heading No. 3306, rejecting the appellant's claim of classification as a Tobacco product under heading No. 2403. The Tribunal affirmed the lower authorities' decision based on common parlance and trade usage, in line with the Supreme Court's decision in a related case. The Supreme Court dismissed the appellant's writ petition, relying on its own precedent, leading to the dismissal of the appeal. The judgment underscores the importance of consistency in classification decisions and the impact of apex Court decisions on such matters. en-us Wed, 06 Jul 2011 00:00:00 +0530 Thu, 30 Aug 2012 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212277 The Appellate Tribunal CESTAT, Mumbai upheld the classification of goods as 'Tooth Powder' under heading No. 3306, rejecting the appellant's claim of classification as a Tobacco product under heading No. 2403. The Tribunal affirmed the lower authorities' decision based on common parlance and trade usage, in line with the Supreme Court's decision in a related case. The Supreme Court dismissed the appellant's writ petition, relying on its own precedent, leading to the dismissal of the appeal. The judgment underscores the importance of consistency in classification decisions and the impact of apex Court decisions on such matters. Case-Laws Customs Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212277