https://www.taxtmi.com/caselaws?id=772480 Petroleum jelly products marketed as Aloe Vera and Baby variants were held to be classifiable under Chapter 33 as skin-care cosmetics, not under Chapter 27 as petroleum jelly. The classification turned on the true nature and intended use of the goods: Chapter 27 covers petroleum jelly in its pure form, while the tariff scheme and HSN explanatory notes exclude petroleum jelly suitable for skin care from that heading. Because the products were meant exclusively for skin care, the broader tariff context supported classification under the cosmetics heading. en-us Mon, 09 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 10:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772480 Petroleum jelly products marketed as Aloe Vera and Baby variants were held to be classifiable under Chapter 33 as skin-care cosmetics, not under Chapter 27 as petroleum jelly. The classification turned on the true nature and intended use of the goods: Chapter 27 covers petroleum jelly in its pure form, while the tariff scheme and HSN explanatory notes exclude petroleum jelly suitable for skin care from that heading. Because the products were meant exclusively for skin care, the broader tariff context supported classification under the cosmetics heading. Case-Laws Central Excise Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772480