‘Close up’ should be classified as dental cleaner, not toothpaste–SC

CA Urvashi Porwal Brief of the case In the case of Commissioner Of Central Excise, Vapi Vs. M/s. Global Health Care Products , the Supreme Court held that ‘Close up’ should be classified as dental cleaner, not toothpaste on account of different and varing ingredients and ratio of all the inputs which go into the manufacturing of a toothpaste and dental cleaner. Brief facts of the Case The assessee is engaged in the manufacture of different brands of toothpaste and these are manufactured exclusively for M/s. Hindustan Lever Limited, Mumbai (for short, ‘HLL’) since 1998. Major br...