TaxTMI 
TaxTMI 
1999 (12) TMI 158
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....pter 33 as cosmetics. 2. Heard Ms. Aruna Gupta, ld. DR who submits that while there is no doubt that the material contained in these containers is merely White Petroleum Jelly I.P., however other legends printed thereon remove it from the purview of Chapter 27 and make to fall within the purview of Chapter 33. In the case of products packed in plastic containers other than tubes, the legend also includes the trade name "Vaseline" and thereafter the words "an effective dressing for burns, cuts, scrapes etc." and further words "pure and safe". In the packing of the materials in tubes also, apart from the trade name "Vaseline" the legend printed as "Lip Guard" and "relieves dry lips". Ld. DR, submits that in the case of jelly packed in....
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....s the case of Alpine Industries v. C.C.E. as in 1997 (92) E.L.T. 53 wherein a similar product namely Lip Salves used for treatment of charred lips was classified under 33. On this ground, the Revenue prays for classification under Heading 3304 of the CETA '85. 3. Ld. Consultant for respondents vehemently counters the above submissions. He submits that packages in which the said product is sold clearly bear the legend "White Petroleum Jelly - I.P.". He submits that it is not in dispute that the said product is not perfume. It is also not containing any other adhesives and is comprised purely of white petroleum jelly conforming to Standards of the Indian Pharmacopoeia. He distinguishes the decision in the case of Alpine Industries as ....
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....eading 2712.10 of the Tariff, it would have to be classified only under that sub-heading . Similar trade notice was also issued by Madurai Collectorate bearing No. 7/88, dated 21-1-1988 and Bholpur Trade Notice dated 22-3-1988 . The last Trade Notice has been taken note of by the learned Commissioner (Appeals) in the order impugned. He therefore submits that when a specific sub-heading exists in the Central Excise Tariff for the product "White Petroleum Jelly", all other issues would be extraneous to the matter. 4. With respect to the HSN notes referred to by ld. DR, ld. Consultant submits that since the label advertised contains merely as a Petroleum Jelly-I.P. and the other legends in no way changes the nature of the product shown....
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....ving provided for a specific entry covering the White Petroleum Jelly, wosued Trade Notices classifying the White Petroleum Jelly-I.P under culd clearly supercede all other considerations like the intentions behind the legend contained on the containers. (c) Even if additional information that the said Jelly can be used as "Lip Guard" or can be used as a neutral dressing for minor burns, cuts, scrapes etc. is considered, such use does not change the nature of the contents which remains White Petroleum Jelly-I.P. (d) We also find substantial force in the views of the learned Commissioner (Appeals) that Chapter 33 when read with Note 5 thereto suggests a different species of product like beauty cream and barrier creams etc., s....