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 should be classified as a skin care preparation under Chapter Heading 3304.00 or as a medicament under Chapter Heading 3003.10. The Court held that VHG is a skin care preparation, thus classifiable under Chapter 3304.00, as it does not possess curing properties that would qualify it as a medicament. Consequently, the excise duty applicable is 40% under the cosmetic preparations category.