Gudakhu manufactured for use as tooth paste classifiable under tariff item 2403 9990

In re Arvind Kumar Agrawa (GST AAAR Odisha) In the Customs Tariff, goods of the same class have been grouped together. Also, the residuary items have been provided separately for each class of goods under each chapter. The Notes to the Tariff, giving explanation to the scope and ambit of the respective chapter have statutory backing. In the appeal petition, the appellant has stated that “Gudakhu” manufactured by them is intended to be used as a tooth paste. No-where, the appellant contends that the “Gudakhu” being dealt by them are intended for smoking, which is an esse...