2010 (7) TMI 1001

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....hri.B.P. Pareira, JDR Per: Mr. Justice R.M.S. Khandeparkar, President 1. Since a common question of law and facts arises in both these appeals, these were heard together and are being disposed of by this common order. 2. Under the orders dated 23/03/2006 passed in both the matters by the adjudicating authority, the appellants have been subjected to duty liability to the tune of ₹ 4,67,37....

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....ub heading 3306.10. 4. Ld. Advocate for the appellant has submitted that the authority below failed to consider that merely because of label design contained the remarks 'doses per the directions of the medical practitioner' the product cannot be classified as cosmetic and it is not necessary that every product should be sold only as per the prescription by the doctor to classify the same as medi....

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....ituents, which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packing for retail sale and those classifiable under heading 3306 are preparations for oral or dental hygiene, including dentifrices (for example, tooth paste and tooth power) and denture fixative pastes and powders and the product of the appellant clearly fall under this headi....