https://www.taxtmi.com/caselaws?id=344194 The Tribunal held that inter-dental brushes fell under the same tariff heading as toothbrushes and were subject to excise duty, despite not being explicitly mentioned in the entry. The Tribunal ruled that inter-dental brushes were considered toothbrushes for teeth cleaning purposes. Penalties and extended limitations were deemed inapplicable in matters of interpretation, leading to the case being remanded for quantifying duty payable for the normal period with interest, partially in favor of the appellant. en-us Thu, 08 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344194 The Tribunal held that inter-dental brushes fell under the same tariff heading as toothbrushes and were subject to excise duty, despite not being explicitly mentioned in the entry. The Tribunal ruled that inter-dental brushes were considered toothbrushes for teeth cleaning purposes. Penalties and extended limitations were deemed inapplicable in matters of interpretation, leading to the case being remanded for quantifying duty payable for the normal period with interest, partially in favor of the appellant. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344194