https://www.taxtmi.com/caselaws?id=361549 A preparation marketed for treatment of tooth decay and sensitivity was classified as a medicament under Chapter 30 rather than as toothpaste under Heading 3306 1020 because its therapeutic character predominated over ordinary toiletry use. Its composition, drug licence requirement, sale through chemist shops and higher price supported a curative purpose, and an earlier tribunal decision on an identical product was followed as directly applicable. The lower authorities' contrary classification was set aside in favour of the assessee. en-us Tue, 05 Jun 2018 00:00:00 +0530 Fri, 08 Jun 2018 20:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361549 A preparation marketed for treatment of tooth decay and sensitivity was classified as a medicament under Chapter 30 rather than as toothpaste under Heading 3306 1020 because its therapeutic character predominated over ordinary toiletry use. Its composition, drug licence requirement, sale through chemist shops and higher price supported a curative purpose, and an earlier tribunal decision on an identical product was followed as directly applicable. The lower authorities' contrary classification was set aside in favour of the assessee. Case-Laws Central Excise Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361549