https://www.taxtmi.com/caselaws?id=33000 Classification of Dant Manjan Lal turned on the tariff heading terms, Chapter Notes and common parlance, because Chapter 30 contained no statutory definition of Ayurvedic medicine in sub-heading 3003.31. The product's composition, character and everyday use showed it was understood as a tooth powder for dental hygiene, and Chapter Note 1(d) to Chapter 30 excluded preparations falling under Chapter 33 even if therapeutic properties were claimed. Chapter Note 2 to Chapter 33 covered toilet preparations, so the specific tooth powder entry in Chapter 33 prevailed over the more general medicament description. The earlier classification ruling remained relevant because no material change in the product or its use was shown. en-us Mon, 13 Apr 2009 00:00:00 +0530 Thu, 04 Sep 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33000 Classification of Dant Manjan Lal turned on the tariff heading terms, Chapter Notes and common parlance, because Chapter 30 contained no statutory definition of Ayurvedic medicine in sub-heading 3003.31. The product's composition, character and everyday use showed it was understood as a tooth powder for dental hygiene, and Chapter Note 1(d) to Chapter 30 excluded preparations falling under Chapter 33 even if therapeutic properties were claimed. Chapter Note 2 to Chapter 33 covered toilet preparations, so the specific tooth powder entry in Chapter 33 prevailed over the more general medicament description. The earlier classification ruling remained relevant because no material change in the product or its use was shown. Case-Laws Central Excise Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33000