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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.
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.
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