Central Excise - Classification of "Prickly Heat Powder" - Whether under Chapter 30 or 33 - Clarification regarding - Central Excise - 1/93-CX.3

Central Excise - Classification of "Prickly Heat Powder" - Whether under Chapter 30 or 33 - Clarification regarding Circular No. 1/93-CX.3 Dated 17-3-1993 [From F.No. 103/3/91-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification of "Prickly Heat Powder" - Whether under Chapter 30 or 33 - Clarification regarding. Attention is drawn to Audit para 3.22 of the report of Comptroller and Auditor General of India for the Union Government (Revenue Receipts - Indirect Taxes) for the year ended 31st March, 1990 wherein the Audit has objected to the classification of "Prickly Heat Powder" manufactured by M/s. Muller Phipps (I) Ltd., and M/s. Johnson Johnson Ltd. under sub-heading 3003.19 as medicaments. The PAC felt that prickly heat powder is correctly classifiable under Sub-heading No. 3307.00. At the time of oral hearings before PAC held in the month of January, 1992 the Ministry expressed the view that on the basis of Drug Controller of India's opinion prickly heat powder merited classification as medicament. However, PAC desired that the Government should' obtain the opinion of the Nomenclature and Classification Directorate, Customs Cooperation Council Purse is in the matter. 2. Accordingly, the issue of classification of prickly heat powder manufactured under the brand names of 'Nycil', 'Shower to Shower' and 'Johnsons' has been examined by the Board in consultation with the Harmonized System Committee, Customs Cooperation Council, Brussels. The Harmonized System Committee in its report has recommended that the classification of the prickly heat powder in question would be as under :- 'Nycil' - Heading 30.04 'Shower to Shower' - Heading 33.04 'Johnsons' - Heading 33.04 3. The Board has accepted their commendations of the Harmonized System Committee and, accordingly, a copy of the same along with the background note, is enclosed for necessary action. The classification of all Prickly Heat Powder may, therefore, be decided taking into account the above.