2017 (3) TMI 858

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.... J. Patel, Advocate wit Shri J.C. Patel, Advocate For The Respondent : Shri Sanjay Hasija, Superintendent (A.R.) Per: Ramesh Nair: The issue involved in the present case is whether the tooth paste namely Sensodent-K and Sensodent-KF having active ingredient namely Potassium Nitrate is classifiable under Chapter 3003.10 or as tooth paste under sub-heading 3306.10. 2. Ms. Shamita J. Pate....

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....urangabad Order No. A/56/WZB/2004/C-II dated 24.03.2004. 3. On the other hand Shri Sanjay Hasija, Learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both sides. We find that the product is in the form of tooth paste but it is for special need and marketed ....

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....hermoseal" tooth paste used for curing hyper-sensitivity of the teeth within a very short time. Considering this fact the Tribunal has decided the classification under Chapter 3003.10. Similarly in the case of SPA Pharmaceuticals Pvt. Ltd. (supra), the identical product was being sold under the brand name "Desent Toothpaste", in the said judgment the decision of ICPA Health Product Pvt. Ltd. (supr....