Central Excise - Chapter 33 - Classification and excisability of the products namely Javadhu Powder and Flower Dust - Clarification regarding - Central Excise - 59/90-CX.3

Central Excise - Chapter 33 - Classification and excisability of the products namely Javadhu Powder and Flower Dust - Clarification regarding Circular No. 59/90-CX.3 Dated 22-11-1990 [From F. No.103/15/90-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Chapter 33 - Classification and excisability of the products namely Javadhu Powder and Flower Dust - Clarification regarding. Certain doubts have been expressed as to whether the products namely, Javadhu Powder and Flower Dust are classifiable under sub-heading No 3307.20 as "personal deodorants and anti-perspirants" or as "perfume" under Heading No. 33.02 or 33.03 of the Schedule to the Central Excise Tariff Act, 1985. 2. Javadhu Powder is reportedly composed of sandal wood powder, sandal wood soft powder, sandal wood oil and fancy flower perfume viz. champa and fancy bouquet. It is applied to human body after mixing with water to give smell. On the other hand, flower dust is reported to be composed of a mixture of fragrant flowers such as rose marikolundu and fragrant roots with sandal wood powder and is intended to be kept with clothes to give pleasant smell. 3. The matter has been examined in consultation with the Chief Chemist, CRCL, New Delhi. In the backdrop of the opinion of the Chief Chemist, CRCL and the reported composition and use, the product Javadhu Powder could not be treated as personal deodorants and perspirants falling within sub-heading No. 3307.20 of CETA, 1985. Since this product is used to perfume human body, by virtue of Explanatory Notes under Heading No. 33.03 of HSN, it would be covered by Heading No. 33.03 of the Schedule to the Central Excise Tariff Act, 1985. Its classification under Heading No. 33.07 of CETA is also ruled out because it is not a raw material or a kind used in any industry. 4. Coming to the product, Flower dust, owing to its composition and reported use, this product, too, could not be treated as deodorant and anti-perspirant. It also cannot be treated as a product falling under Heading No. 33.02 of CETA, because it is not intended to be used as a raw material in any industry. This product, though in nature is also a perfume and reportedly is not applied to human body primarily is applied to clothes. Hence, the product Flower dust though similar to perfume could not be classified under Heading No. 33.03 because of its use. As per HSN Explanatory Notes under Heading No. 33.07 scented sachets containing parts of eromatic plants used for perfuming linen cupboards fall under that Heading. The appropriate classification of the product, Flower dust, would appear to be under sub-heading No. 3307.90 as 'other perfumery' which view has also been supported by the Chief Chemist, CRCL. A copy of Chief Chemist's opinion is enclosed for ready reference. 5. The Board is in agreement with the opinion tendered by Chief Chemist, CRCL, New Delhi. Accordingly, it is clarified that the product, Javadhu powder is appropriately classifiable under Heading No. 33.03 as 'Perfumes' and the product Flower dust under sub-heading No. 3307.90 as 'Other perfumery' under the Schedule to the Central Excise Tariff Act, 1985. 6. The above clarification may be brought to the notice of the lower field formations and the trade interests may also be suitably advised.