https://www.taxtmi.com/caselaws?id=53261 The Tribunal upheld the classification of Dant Manjan Lal under sub-heading 3306.10 as tooth powder/toothpaste based on Supreme Court decisions and a Larger Bench's classification. The Tribunal emphasized that the Supreme Court's decision binds the Revenue for the future, dismissing the argument that a change in the Tariff could alter the classification. Additionally, the Tribunal highlighted that subsequent circulars supersede earlier ones and that a product is either ayurvedic medicine or not, regardless of the Tariff version. The appeal was rejected, with the Tribunal emphasizing the classification under the Central Excise Tariff Act. en-us Thu, 05 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 18:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53261 The Tribunal upheld the classification of Dant Manjan Lal under sub-heading 3306.10 as tooth powder/toothpaste based on Supreme Court decisions and a Larger Bench's classification. The Tribunal emphasized that the Supreme Court's decision binds the Revenue for the future, dismissing the argument that a change in the Tariff could alter the classification. Additionally, the Tribunal highlighted that subsequent circulars supersede earlier ones and that a product is either ayurvedic medicine or not, regardless of the Tariff version. The appeal was rejected, with the Tribunal emphasizing the classification under the Central Excise Tariff Act. Case-Laws Central Excise Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53261