1996 (6) TMI 214 - AT - Central Excise

Summary

The Department appealed the classification of 'Sunghani Sahu' as a dentifrice under Chapter heading 3306.00. The Collector of Central Excise classified it as such based on trade nomenclature and its use as Dant Manjan. The Department argued it should be classified under T.I. 2404.90, citing a similar product 'Gul'. However, the Tribunal found no evidence to show 'Gul' and 'Sunghani Sahu' were identical, and upheld the classification of 'Sunghani Sahu' as a dentifrice. The appeal was rejected.