Hydent-K Toothpaste is classifiable as medicament

'Hydent-K Toothpaste' is classifiable as medicament under Heading No. 3003.10 

Time Pharma v. CCE, Thane-II - [2018] 94 taxmann.com 439 (Mumbai) 

The assessee was engaged in the manufacture of a product ‘Hydent-K toothpaste’. It was made of Potassium Nitrate BP and Sodium Monofluorophosphate USP. It classified the said product as Medicament under Heading No. 3003 10. 

The department held that the product in question was classified as Toothpaste under Heading No. 3306 10. The assessee filed an appeal before the Commissioner (Appeals) who allowed the appeal in favour of revenue. Being aggrieved by the order, it filed an appeal in the Tribunal. 

The Tribunal held that only pharmacopeia drugs were used in the product ‘Hydent-K toothpaste’. Therefore, the product in question was classified as Medicament under Heading No. 3003 10. Hence, the appeal filed by assessee was to be allowed.