White petroleum jelly classification under Chapter 27 prevailed over cosmetic treatment for labeled consumer packaging.

White petroleum jelly-I.P. packed in tubes and containers, even when marketed with legends such as "Lip Guard" and claims of use for burns or cuts, was treated as retaining its essential character as pure white petroleum jelly. The presence of such labels did not change the nature of the product, which conformed to Indian Pharmacopoeia standards and was specifically covered by sub-heading 2712.10 in Chapter 27. Chapter 33 was noted to apply to cosmetically formulated products such as beauty creams and barrier creams, not to pure petroleum jelly. The product was therefore classifiable under Chapter 27, and the Revenue's challenge failed.

---

---

Issues: Whether white petroleum jelly-I.P. packed in tubes and containers, with legends such as "Lip Guard" and "an effective dressing for burns, cuts, scrapes etc.", was classifiable under Chapter 27 as white petroleum jelly or under Chapter 33 as cosmetics.

Analysis: The product was found to be purely white petroleum jelly conforming to Indian Pharmacopoeia standards and the containers disclosed that fact to the consumer. The additional legends did not alter the essential nature of the contents. The tariff contained a specific entry for white petroleum jelly under sub-heading 2712.10, and prior trade notices had also treated white petroleum jelly-I.P. as falling under Chapter 27. Chapter 33, read with Note 5, was considered to cover a different class of products such as beauty creams and barrier creams, which are specially formulated cosmetic preparations and not pure petroleum jelly.

Conclusion: The goods were correctly classifiable under sub-heading 2712.10 of Chapter 27 of the Central Excise Tariff Act, 1985. The Revenue appeals failed and were dismissed.

---