GST/Excise & Customs: Where assessee was engaged in manufacture of a product, namely, 'Sentim Sensitive Fluoride Toothpaste' containing Potassium Nitrate B.P., Sodium Fluoride dentrifice base and Sodium Benzoate, said product was classifiable under Chapter 30 as medicament and not under Heading No. 3306 10 20 as toothpaste
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