https://www.taxtmi.com/caselaws?id=755703 Petroleum jelly variants intended for skin care were held classifiable under Chapter 33 as cosmetics or skin-care preparations, not under Chapter 27 as petroleum jelly. The tariff scheme and HSN Explanatory Notes were applied as interpretive aids, and they specifically exclude petroleum jelly suitable for skin care from Chapter 27. The addition of a negligible quantity of perfume did not change the essential character of the products, and marketing them as Baby and Aloe Vera variants did not alter their skin-care use. The assessee's classification was upheld and the contrary demand failed. 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 Petroleum jelly variants intended for skin care were held classifiable under Chapter 33 as cosmetics or skin-care preparations, not under Chapter 27 as petroleum jelly. The tariff scheme and HSN Explanatory Notes were applied as interpretive aids, and they specifically exclude petroleum jelly suitable for skin care from Chapter 27. The addition of a negligible quantity of perfume did not change the essential character of the products, and marketing them as Baby and Aloe Vera variants did not alter their skin-care use. The assessee's classification was upheld and the contrary demand failed. Case-Laws Central Excise Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755703