CESTAT Upholds HUL’s Classification of Aloe Vera, Baby Petroleum Jelly

Hindustan Unilever Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai, in a ruling on June 17, 2025, sided with Hindustan Unilever Limited (HUL) regarding the classification of its petroleum jelly products, specifically Aloe Vera and Baby variants. The tribunal confirmed that these products are correctly classified under Customs Excise Tariff Heading (CETH) 33049990, which pertains to skincare preparations. This decision reiterates a previous ruling by the same bench (Final Order No. 40597/2025 dated June 9, ...