2018 (6) TMI 432

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....r The Respondent : Shri  S.V. Nair, AC (AR) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the product namely "Hydent-K" Potassium nitrate with fluoride medicated toothpaste manufactured by the appellant is classifiable under Chapter sub-heading 3003.10 or 3306.10 of Central Excise Tariff Act, 1985 and consequently differential duty is payable by the appellan....

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....(Appeals) has distinguished this judgment on the ground that the ingredients of the product of IPCA i.e. Thermoseal Toothpaste are different from ingredients contained in the appellant's product i.e. "Hydent-K". In this regard, we find that the captioned product is made of Potassium nitrate B.P. and Sodium Monofluophosphate USP; both of these ingredients are pharmacopeia drugs. These are the main ....