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Central Excise - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Classification of Tooth Brush, inter-dental brushes - Once ...


Toothbrushes, including inter-dental and dental plate brushes, confirmed under Tariff sub-heading 96032100 classification.

June 11, 2017

Case Laws     Central Excise     AT

Classification of Tooth Brush, inter-dental brushes - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion that inter-dental brush or dental plate brush is not part of that entry or the said description, when dental-plate brush is also a kind of tooth brush - AT

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