C.C.E., Chennai vs Hindustan Lever Ltd

The Supreme Court addressed the classification of Vaseline Intensive Care Heel Guard (VHG) under the Central Excise Tariff Act, 1985, determining whether it is a skin care preparation under Chapter Heading 3304.00 or a medicament under Chapter Heading 3003.10. The Court held that VHG is a skin care preparation, as it does not possess curing properties, thus classifying it under Chapter 3304.00 and subjecting it to a 40% excise duty. The judgment clarified the distinction between cosmetic products and medicaments based on their intended use and properties.