https://www.taxtmi.com/caselaws?id=162081 White petroleum jelly sold as Vaseline was classified by common parlance and commercial understanding, not by its chemical composition, drug licence, or incidental curative effect. The cosmetic entry was broad enough to cover products used for beautification and for care of the face and skin. Because the Tribunal found that Vaseline was commonly used and sold as a skin-care cosmetic, and that finding was not shown to be erroneous, the product was held to fall within the cosmetic entry. Its minor healing or antiseptic utility did not convert it into a medicament. en-us Fri, 28 Oct 2005 00:00:00 +0530 Sat, 05 Jul 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162081 White petroleum jelly sold as Vaseline was classified by common parlance and commercial understanding, not by its chemical composition, drug licence, or incidental curative effect. The cosmetic entry was broad enough to cover products used for beautification and for care of the face and skin. Because the Tribunal found that Vaseline was commonly used and sold as a skin-care cosmetic, and that finding was not shown to be erroneous, the product was held to fall within the cosmetic entry. Its minor healing or antiseptic utility did not convert it into a medicament. Case-Laws VAT / Sales Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162081