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TMI Blog2018 (6) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... 1985? - demand of differential duty - Held that:- The decision in the case of ICPA HEALTH PRODUCTS PVT. LTD. VERSUS COMMR. OF CUS. & C. EX., VADODARA [2001 (7) TMI 531 - CEGAT, MUMBAI] is squarely applicable to the facts of the present case, where the principle product is Thermoseal Toothpaste - In case of product Thermoseal, the product of IPCA, the various ingredients other than active ingredie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No A/85209-85213/2018-WZB. - Dated:- 31-1-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) For The Appellant : None For The Respondent : Shri S.V. Nair, AC (AR) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the product namely Hydent-K Potassium nitrate with fluoride medicated toothpaste ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 or toothpaste falling under 3306.10. In this regard the appellant relied on the decision of IPCA Health Products Pvt. Ltd. which attained finality in 2001 (135) ELT 1108. Ld. Commissioner (Appeals) has distinguished this judgment on the ground that the ingredients of the product of IPCA i.e. Thermoseal Toothpaste are different from ingredients contained in the appellant s product i.e. Hydent-K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eia ingredients were also used. Therefore as per the composition of the product Hydent-K is on a better footing than Thermoseal which has been classified as medicament in the IPCA Health Products Pvt. Ltd. case. Therefore the judgment of IPCA Health Products Pvt. Ltd. is squarely applicable in the facts of the present case. 5. We therefore set aside the impugned order and allow the appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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