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

By CA Sandeep Kanoi Excise Duty Judiciary July 18, 2025

Case Name: Hindustan Unilever Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All CESTAT, CESTAT Chennai

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

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, ...

This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.

Filed under Cestat judgments