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

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