https://www.taxtmi.com/caselaws?id=205664 The Tribunal upheld the Commissioner's order, accepting the classification of "Vaseline Intensive Care Prickly Heat Lotion" as a Patent or Proprietary Medicament under CET sub-heading 3003.10, dismissing the Revenue's appeal for classification under CET sub-heading 3304.00. The decision relied on legal precedent, specifically the therapeutic and prophylactic properties of Calamine IP established in previous cases, emphasizing the importance of legal precedents in excise classification disputes. en-us Tue, 01 Feb 2011 00:00:00 +0530 Fri, 16 Sep 2011 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205664 The Tribunal upheld the Commissioner's order, accepting the classification of "Vaseline Intensive Care Prickly Heat Lotion" as a Patent or Proprietary Medicament under CET sub-heading 3003.10, dismissing the Revenue's appeal for classification under CET sub-heading 3304.00. The decision relied on legal precedent, specifically the therapeutic and prophylactic properties of Calamine IP established in previous cases, emphasizing the importance of legal precedents in excise classification disputes. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205664