1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
CESTAT held that Petroleum Jelly Aloe Vera and Petroleum Jelly Baby are correctly classified under Tariff Item 3304 9990 as cosmetics, not under Tariff Item 2712 10 90 for petroleum jelly. The tribunal relied on its previous ruling in the appellant's own case, finding these products are exclusively meant for skin care. No new facts or contrary judicial orders were presented by the Revenue to challenge the earlier classification. Consequently, the appellant's classification was upheld, the impugned order was set aside, and the appeal was allowed.
TaxTMI 
TaxTMI 
