Dental plate brushes classified as toothbrushes under Tariff 96032100; deemed manufacture for central excise purposes confirmed.

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....Classification of goods - dental plate brushes - Deemed manufacture - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion that inter-dental brush or dental plate brush is not part of that entry or the said description, when dental-plate brush is also a kind of tooth brush.....