GST-‘Hydent-K Toothpaste’ is classifiable as medicament under Heading No. 3003.10

Classification of goods (OR) – Heading No. 3003 10, read with Heading No. 3306 10, of the Central Excise Tariff Act, 1985 – Hydent-K toothpaste â€“ Assessee was engaged in manufacture of product, namely, Hydent-K toothpaste containing Potassium Nitrate BP and Sodium Monofluorophosphate USP – Adjudicating Authority held that said product was classifiable under Heading No. 3306 10 as toothpaste – Whether product in question was classifiable under Heading No. 3003 10 as medicament – Held, yes 

Citation-[2018] 94 taxmann.com 439 (Mumbai)