https://www.taxtmi.com/caselaws?id=52908 Tariff classification of the imported product turned on its common commercial understanding, actual use, and nature. As it was found identical in substance and use to an earlier product classified as tooth powder, and the record showed it was understood as such and used as raw material for Lal Dant Manjan, the Tribunal followed the earlier classification under Chapter Heading 33.06. In the absence of new facts justifying a different view, Heading 3003.39 was rejected and the Revenue's challenge failed. en-us Thu, 22 Jan 2004 00:00:00 +0530 Fri, 08 Oct 2010 13:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52908 Tariff classification of the imported product turned on its common commercial understanding, actual use, and nature. As it was found identical in substance and use to an earlier product classified as tooth powder, and the record showed it was understood as such and used as raw material for Lal Dant Manjan, the Tribunal followed the earlier classification under Chapter Heading 33.06. In the absence of new facts justifying a different view, Heading 3003.39 was rejected and the Revenue's challenge failed. Case-Laws Customs Thu, 22 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52908