2006 (3) TMI 375

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....dharan, Advocate, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The dispute is regarding classification of "denture cleanser" as to whether the same should be classified under sub-heading 3306.10 or under sub-heading 3306.90. The relevant entry under Heading 33.06 of the Central Excise Tarif....

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....elies on the decision of the Tribunal in the case of Vinay Singh Kushwaha v. CCE, Vapi - 2005 (189) E.L.T. 372. 4. We have considered the arguments of both sides and have perused the cited decision and case records. We find that the issue in the cited decision in the case of Vinay Singh Kushwaha (supra) was in respect of "Close up whitening dental cleaner" and the same was ordered by the T....