2018 (6) TMI 432

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.... For The Appellant : None For 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 diff....

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....lity in 2001 (135) ELT 1108. Ld. Commissioner (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 ingredien....