2006 (3) TMI 375 - AT - Central Excise

Summary

Issues:
Classification of "denture cleanser" under sub-heading 3306.10 or 3306.90.

Analysis:
The dispute in this case revolves around the classification of a product called "denture cleanser" under the Central Excise Tariff. The question is whether this product should be categorized under sub-heading 3306.10 or sub-heading 3306.90. The appellant argues that since dentures are artificial teeth, the product should be considered similar to tooth powder and classified under sub-heading 3306.10. On the other hand, the respondent contends that the product is not marketed as tooth powder and therefore should not be classified under sub-heading 3306.10. The respondent also relies on a previous Tribunal decision regarding a similar issue.

Upon reviewing the arguments and the previous decision cited, the Tribunal finds that the issue in the previous case was different as it concerned a "Close up whitening dental cleaner." The Tribunal notes that the classification under sub-heading 3306.10 is not restricted to powders for natural teeth only and does not differentiate between natural teeth and dentures. Considering that dentures are used by older individuals who have lost their natural teeth, the Tribunal concludes that it would not be the legislative intent to subject denture cleaning powder to higher duty rates under sub-heading 3306.90. Therefore, the Tribunal holds that the product in question, the denture cleanser, should be classified under sub-heading 3306.10.

Based on the findings, the Tribunal orders the classification of the product under sub-heading 3306.10, overturns the previous order, and grants consequential benefits to the appellants.