https://www.taxtmi.com/caselaws?id=361605 The product "Hydent-K" potassium nitrate with fluoride medicated toothpaste was classified as a medicament because its essential composition consisted principally of pharmacopeia drugs, namely Potassium nitrate B.P. and Sodium Monofluophosphate USP. The distinction drawn by the lower authority was rejected since the product was closer to the cited precedent treating a pharmacopeia-based preparation as a medicament rather than toothpaste. It was therefore classifiable under Chapter sub-heading 3003.10, not under Chapter sub-heading 3306.10, and the differential duty demand could not survive. en-us Wed, 31 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361605 The product "Hydent-K" potassium nitrate with fluoride medicated toothpaste was classified as a medicament because its essential composition consisted principally of pharmacopeia drugs, namely Potassium nitrate B.P. and Sodium Monofluophosphate USP. The distinction drawn by the lower authority was rejected since the product was closer to the cited precedent treating a pharmacopeia-based preparation as a medicament rather than toothpaste. It was therefore classifiable under Chapter sub-heading 3003.10, not under Chapter sub-heading 3306.10, and the differential duty demand could not survive. Case-Laws Central Excise Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361605