2017 (6) TMI 465

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....tooth brush falling under chapter heading 96032100 of Central Excise Tariff was added to the Third Schedule to the Central Excise Act, 1944 as entry at Sr.No. 97A w.e.f. 01.03.2007. With this entry at Sr.No. 97A in the Third Schedule to the Central Excise Act, 1944 read with the provisions of Section 2(f) (iii) of Central Excise Act, 1944 packing or re-packing of tooth brushes in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on tooth brushes or adoption of any other treatment on tooth brushes to render them marketable to the consumer has been included under the definition of 'manufacture' and, therefore, such activity of packing, re-packing, labelling re-labelling et....

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....rush at the entry 97A of the Third Schedule does not exclude dental plate brushes from the Third Schedule to the Central Excise Act, 1944. 5. After having seen the products, it appears that the subject item, inter-dental brush of any kind is also a tooth brush and is used as an item for cleaning teeth. It is true that the item inter-dental brush or dental plate brush is not easily available at any grocery shop; the same is available only at a chemist shop. However, both are tooth brushes and both are covered by the Central Excise Tariff heading no.96032100. Though it is true that inter-dental brush is specifically not mentioned in the entry 97A of the Third Schedule to Central Excise Act, 1944, Tariff sub-heading 96032100 is mentioned th....