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        Case ID :
        Central Excise

        Classification (HSN Code) for 'Aluminium Castings'-Interpretation of Tariff ( 3003.31 or 33.06)

        7 July, 2017

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        As per the prevalent law and classification Apex court has held that, " the expression Dant Manjan Lal " fall under Sub-Heading 3306 and not under 3003.31 of the Tariff Act.

        Since tooth powder is specifically covered by Chapter Sub-heading 3306, it has to be classified thereunder.  By virtue of Chapter Note 1(d) of Chapter 30 even if the product "Dant Manjan Lal" has some therapeutic or medicinal properties, the product stands excluded from Chapter 30.

        Commissioner of Central Excise Versus Shree Baidyanath Ayurved Bhawan Ltd. And vice versa - 2009 (4) TMI 6 - SUPREME COURT

         

         

        Tariff classification: tooth powder treated as heading 3306 and excluded from Chapter 30 despite medicinal properties. The tooth powder 'Dant Manjan Lal' is classifiable under Sub heading 3306 for tooth powders and similar preparations; despite possessing therapeutic properties, Chapter Note 1(d) of Chapter 30 excludes it from classification under Chapter 30, so the Chapter 33 description governs the tariff classification.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tariff classification: tooth powder treated as heading 3306 and excluded from Chapter 30 despite medicinal properties.

                              The tooth powder "Dant Manjan Lal" is classifiable under Sub heading 3306 for tooth powders and similar preparations; despite possessing therapeutic properties, Chapter Note 1(d) of Chapter 30 excludes it from classification under Chapter 30, so the Chapter 33 description governs the tariff classification.


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