https://www.taxtmi.com/caselaws?id=755703 The CESTAT Chennai held that white petroleum jelly variants containing additives like Baby and Aloe Vera formulations should be classified under CTH 3304 as cosmetics rather than CTH 2712 as petroleum jelly. The tribunal determined that CTH 2712 covers petroleum jelly in pure form without additives, while petroleum jelly specifically formulated for skin care is excluded from this classification. Since the products were meant exclusively for skin care, they qualified as cosmetics under CTH 3304. The appellant's classification was upheld and the impugned order was set aside. en-us Mon, 15 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 06:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755703 The CESTAT Chennai held that white petroleum jelly variants containing additives like Baby and Aloe Vera formulations should be classified under CTH 3304 as cosmetics rather than CTH 2712 as petroleum jelly. The tribunal determined that CTH 2712 covers petroleum jelly in pure form without additives, while petroleum jelly specifically formulated for skin care is excluded from this classification. Since the products were meant exclusively for skin care, they qualified as cosmetics under CTH 3304. The appellant's classification was upheld and the impugned order was set aside. Case-Laws Central Excise Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755703