https://www.taxtmi.com/caselaws?id=92839 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. en-us Wed, 01 Dec 1999 00:00:00 +0530 Sat, 05 Nov 2011 14:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92839 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. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92839