https://www.taxtmi.com/caselaws?id=32222 Products intended for relief from dental hypersensitivity were treated as medicaments where their composition, labels, literature and drug licence supported therapeutic use. Chapter 33 applied only if the goods were first shown to be cosmetic or toilet preparations put up for such use; mere reliance on a chemical examiner's report was insufficient. On that basis, Toss and Toss-K fell under Heading 3003.10 as medicaments and not under Heading 3306.10 as cosmetic or toilet preparations, so the duty demand and penalty were unsustainable. en-us Wed, 25 Jun 2008 00:00:00 +0530 Sun, 25 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32222 Products intended for relief from dental hypersensitivity were treated as medicaments where their composition, labels, literature and drug licence supported therapeutic use. Chapter 33 applied only if the goods were first shown to be cosmetic or toilet preparations put up for such use; mere reliance on a chemical examiner's report was insufficient. On that basis, Toss and Toss-K fell under Heading 3003.10 as medicaments and not under Heading 3306.10 as cosmetic or toilet preparations, so the duty demand and penalty were unsustainable. Case-Laws Central Excise Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32222