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TMI Blog2012 (11) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case is the classification of dental care products/tooth paste manufactured by the appellant M/s. Time Pharma, Vasai (East), Thane. The appellant manufacture the following products and classified them as P or P Medicaments falling under Chapter Heading No. 3003.10 of the First Schedule to the Central Excise Tariff Act, 1985 and claimed abatement of 42.5% of the MRP under Notification No. 2/2005-C.E.(N.T.), dated 7-1-2005 :- Sr. No. Name of the Product (Dental Products) 1. HYDENT GEL 2. HYDENT-K TOOTHPASTE 3. TRIGUARD TOOTHPASTE 4. TRIGUARD MOUTH WASH 5. CG ORAL RINSE 6. CG PLUS ORAL RINSE 7. DENTOCARE LIQUID GEL 8. METRODENT ORAL GEL 9. SENSEAL DENTRIFICE 10. SENSEAL-K.ORAL GEL 11. SENSEAL-KF ORAL GEL 12. SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontains medicaments having therapeutic or prophylactic properties which is meant for use for oral or dental hygiene and therefore, they are rightly classifiable under Heading No. 3003.10 of Central Excise Tariff Act, 1985 as P or P medicaments. He further submits that these products are sold only in medical shops and the prescription of a Registered Medical Practitioner is necessary for the purchase of these goods. Therefore, the product has to be classified as P or P medicaments. He also relies on the judgment of this Tribunal in Order Nos. S/10 & 11/WZB/2010/EB/C-II, dated 27-7-2010 in the appellant's own case, wherein this Tribunal considered the classification of the product namely 'HYDENT-K' manufactured by the appellant and granted st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically excludes preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties. Further Note (2) to Chapter 33 specifically states as follows :- "2. Heading Nos. 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialized to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary curative or prophylactic value." Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE Vadodara - 1999 (111) E.L.T. 625 (Tri.) wherein classification of medicinal oil namely 'TRICHUP OIL', was considered and it was held that merely because the goods were manufactured under a licence from State Drug Control authorities and the Joint Commissioner, Food and Drug (Control) Administration, Gujarat had certified it as ayurvedic medicine, it is not conclusive for classification of the product under the Central Excise Tariff. Similarly in the case of State of Goa v. Colfax Laboratories Ltd. - 2003 (158) E.L.T. 18 (S.C.), the Hon'ble Apex Court held that for classification as drugs, the product should be used for diagnosis, treatment, mitigation or prevention of any disease or disorder. Merely because a product may have m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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