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        Case ID :
        Central Excise

        Classification (HSN Code) for 'Lip Salve'-Interpretation of Tariff (33.03 or 33.04)

        5 July, 2017

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        As per the prevalent law and classification Apex court has held that, " the expression Lip Salve " fall under Sub-Heading 33.04 read with Note No.5 of Chapter 33 and not under 33.03 of the Tariff Act.

         

        ALPINE INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI - 2003 (1) TMI 103 - SUPREME COURT OF INDIA

         

         

        Tariff classification: lip salve treated as a cosmetic preparation, not a medicated product, affecting applicable tariff placement. The expression Lip Salve is classified under Sub Heading 33.04 read with Note No.5 of Chapter 33, and not under Sub Heading 33.03, thereby treating lip salves as cosmetic preparations rather than medicated preparations for tariff and central excise classification purposes.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tariff classification: lip salve treated as a cosmetic preparation, not a medicated product, affecting applicable tariff placement.

                              The expression Lip Salve is classified under Sub Heading 33.04 read with Note No.5 of Chapter 33, and not under Sub Heading 33.03, thereby treating lip salves as cosmetic preparations rather than medicated preparations for tariff and central excise classification purposes.


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