https://www.taxtmi.com/caselaws?id=54192 A dental cleaner marketed and manufactured as a distinct oral preparation was held classifiable under Heading 3306.90, not Heading 3306.10 as toothpaste. Classification turned on HSN notes, FDA registration, BIS specifications, ingredient composition, manufacturing process and trade understanding; the product did not meet toothpaste specifications and was not shown to be regarded in trade or by regulatory authorities as toothpaste. Mere tube packing, appearance, or prior acceptance in another form did not justify reclassification. As the department's classification failed, the consequential duty demand, penalty, confiscation and redemption fine also failed. en-us Fri, 11 Mar 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54192 A dental cleaner marketed and manufactured as a distinct oral preparation was held classifiable under Heading 3306.90, not Heading 3306.10 as toothpaste. Classification turned on HSN notes, FDA registration, BIS specifications, ingredient composition, manufacturing process and trade understanding; the product did not meet toothpaste specifications and was not shown to be regarded in trade or by regulatory authorities as toothpaste. Mere tube packing, appearance, or prior acceptance in another form did not justify reclassification. As the department's classification failed, the consequential duty demand, penalty, confiscation and redemption fine also failed. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54192