Skin-care classification of petroleum jelly variants favours cosmetics heading over pure petroleum jelly heading

Petroleum jelly products marketed as Aloe Vera and Baby variants were held to be classifiable under Chapter 33 as skin-care cosmetics, not under Chapter 27 as petroleum jelly. The classification turned on the true nature and intended use of the goods: Chapter 27 covers petroleum jelly in its pure form, while the tariff scheme and HSN explanatory notes exclude petroleum jelly suitable for skin care from that heading. Because the products were meant exclusively for skin care, the broader tariff context supported classification under the cosmetics heading.

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Issues: Whether petroleum jelly products marketed as Aloe Vera and Baby variants were correctly classifiable under Chapter 33 as cosmetics or under Chapter 27 as petroleum jelly.

Analysis: The dispute turned on the true nature of the products and the proper use of the tariff scheme. The products were found to be meant exclusively for skin care. Chapter 27 covers petroleum jelly in its pure form, while the tariff and the HSN explanatory notes specifically exclude petroleum jelly suitable for skin care from that chapter. Chapter 33, on the other hand, covers preparations for the care of the skin. The HSN explanatory notes were treated as a reliable guide to interpretation, and the Court relied on them to resolve the competing headings. Since the products were for skin care and not merely petroleum jelly in pure form, the broader tariff context supported classification under Chapter 33.

Conclusion: The disputed products were correctly classifiable under Chapter 33 as cosmetics, not under Chapter 27.

Ratio Decidendi: Where the tariff and HSN explanatory notes specifically exclude petroleum jelly suitable for skin care from the petroleum jelly heading, such goods must be classified under the skin-care cosmetics heading.

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