https://www.taxtmi.com/caselaws?id=468483 Tariff classification of Petroleum Jelly - Aloe Vera and Petroleum Jelly - Baby under CETH 33049990 was upheld after the Tribunal followed its earlier decision in the assessee's own case on the same products for another period. The dispute was limited to classification, and the prior determination on identical goods was treated as controlling support for the same classification. The Tribunal also noted the view that relabelling can amount to manufacture. On that basis, the impugned order was set aside and the assessee obtained relief. en-us Tue, 17 Jun 2025 00:00:00 +0530 Fri, 08 May 2026 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468483 Tariff classification of Petroleum Jelly - Aloe Vera and Petroleum Jelly - Baby under CETH 33049990 was upheld after the Tribunal followed its earlier decision in the assessee's own case on the same products for another period. The dispute was limited to classification, and the prior determination on identical goods was treated as controlling support for the same classification. The Tribunal also noted the view that relabelling can amount to manufacture. On that basis, the impugned order was set aside and the assessee obtained relief. Case-Laws Central Excise Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468483