https://www.taxtmi.com/caselaws?id=218667 Dental care products were examined by reference to their packaging, labels and common/commercial parlance to determine whether they fell within Chapter 30 or Heading 33.06. Because most labels did not indicate that a doctor's prescription was required, and Chapter 30 excludes preparations of headings 33.03 to 33.07 even if they have therapeutic or prophylactic properties, the products were treated as preparations for oral or dental hygiene rather than medicines. The appellant therefore failed to show a prima facie case for complete waiver of pre-deposit, and full waiver was declined; partial relief was granted by directing deposit of 50% of the adjudged duty, with the balance waived and recovery stayed on compliance. en-us Mon, 19 Dec 2011 00:00:00 +0530 Wed, 26 Sep 2012 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218667 Dental care products were examined by reference to their packaging, labels and common/commercial parlance to determine whether they fell within Chapter 30 or Heading 33.06. Because most labels did not indicate that a doctor's prescription was required, and Chapter 30 excludes preparations of headings 33.03 to 33.07 even if they have therapeutic or prophylactic properties, the products were treated as preparations for oral or dental hygiene rather than medicines. The appellant therefore failed to show a prima facie case for complete waiver of pre-deposit, and full waiver was declined; partial relief was granted by directing deposit of 50% of the adjudged duty, with the balance waived and recovery stayed on compliance. Case-Laws Central Excise Mon, 19 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218667