https://www.taxtmi.com/caselaws?id=48911 Classification of "Dant Manjan Lal" turned on the tariff entries, not on an earlier exemption dispute. Because Chapter Note 1(d) to Chapter 30 excludes preparations of Chapter 33, and the material did not show the product was prescribed as medicine for any disease or condition, it could not be treated as a medicament. As the product was admitted to be for daily use and Heading 3306 specifically covers preparations for oral or dental hygiene, including powders, it fell within Chapter 33. The product was therefore classifiable under Heading 3306 and outside Chapter 30. en-us Sun, 06 Jan 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48911 Classification of "Dant Manjan Lal" turned on the tariff entries, not on an earlier exemption dispute. Because Chapter Note 1(d) to Chapter 30 excludes preparations of Chapter 33, and the material did not show the product was prescribed as medicine for any disease or condition, it could not be treated as a medicament. As the product was admitted to be for daily use and Heading 3306 specifically covers preparations for oral or dental hygiene, including powders, it fell within Chapter 33. The product was therefore classifiable under Heading 3306 and outside Chapter 30. Case-Laws Central Excise Sun, 06 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48911