Skin-care classification prevails for petroleum jelly variants despite fragrance addition and marketing labels.

Petroleum jelly variants intended for skin care were held classifiable under Chapter 33 as cosmetics or skin-care preparations, not under Chapter 27 as petroleum jelly. The tariff scheme and HSN Explanatory Notes were applied as interpretive aids, and they specifically exclude petroleum jelly suitable for skin care from Chapter 27. The addition of a negligible quantity of perfume did not change the essential character of the products, and marketing them as Baby and Aloe Vera variants did not alter their skin-care use. The assessee's classification was upheld and the contrary demand failed.

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Issues: Whether the disputed products, being petroleum jelly variants with added fragrance and intended for skin care, were classifiable as petroleum jelly under Chapter 27 or as cosmetics/preparations for the care of skin under Chapter 33.

Analysis: Chapter 27 covers petroleum jelly, but the Harmonised System of Nomenclature notes specifically exclude petroleum jelly suitable for the care of skin and place such preparations under Chapter 33. Classification must be determined with reference to the tariff scheme and the HSN Explanatory Notes, which are a safe guide for interpretation. The addition of a negligible quantity of perfume did not alter the essential character of the products, but their intended use for skin care brought them within the exclusion from Chapter 27. The fact that the products were packed and marketed as variants such as Baby and Aloe Vera also did not displace their basic character as preparations for the care of skin.

Conclusion: The products were correctly classifiable under Chapter 33 and not under Chapter 27.

Final Conclusion: The classification adopted by the assessee was upheld, the contrary demand could not stand, and the appeal succeeded.

Ratio Decidendi: Where the tariff and HSN Explanatory Notes specifically exclude petroleum jelly used for skin care, a product intended for skin care remains classifiable under the skin-care heading notwithstanding the addition of a negligible fragrance.

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