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of <h1>Supreme Court classifies 'Dant Manjan Lal' as a dental product under Tariff Act Sub-Heading 3306, not medicinal under 3003.31.</h1> The Supreme Court ruled that 'Dant Manjan Lal,' a tooth powder, should be classified under Sub-Heading 3306 of the Tariff Act, rather than 3003.31. Despite possessing therapeutic or medicinal properties, Chapter Note 1(d) of Chapter 30 excludes such products from Chapter 30, thus confirming their classification under Chapter Sub-heading 3306. This decision was made in the case between the Commissioner of Central Excise and a company specializing in Ayurvedic products.
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