https://www.taxtmi.com/caselaws?id=54828 A product used as a raw material for Lal Dant Manjan was treated as having the essential character of tooth powder, so Rule 2(a) of the Interpretative Rules required classification as the finished good under sub-heading 3306.10 rather than as a residual oral-hygiene preparation under 3306.90. Because the exemption notifications used the same description, the notification benefit was read consistently with the tariff classification and held available. The Tribunal also treated the appeals as maintainable and granted relief in favour of the assessee. en-us Wed, 13 Apr 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54828 A product used as a raw material for Lal Dant Manjan was treated as having the essential character of tooth powder, so Rule 2(a) of the Interpretative Rules required classification as the finished good under sub-heading 3306.10 rather than as a residual oral-hygiene preparation under 3306.90. Because the exemption notifications used the same description, the notification benefit was read consistently with the tariff classification and held available. The Tribunal also treated the appeals as maintainable and granted relief in favour of the assessee. Case-Laws Central Excise Wed, 13 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54828