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