Central Excise - Classification and dutiability of floor sweepings of skimmed milk powder - Regarding - Central Excise - 11/88

Central Excise - Classification and dutiability of floor sweepings of skimmed milk powder - Regarding Circular No. 11/88 Dated 24-3-1988 [From F. No. 10/91/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification and dutiability of floor sweepings of skimmed milk powder - Regarding. A doubt has been raised regarding classification of floor sweepings (or chamber sweepings) of skimmed milk powder. The point has arisen out of a CERA objection wherein it was stated that floor sweepings, which are remnants collected in the course of manufacture of skimmed milk powder and packed in gunny bags of 20 or 25 kgs. for sale to manufacturers of animal feed, should be classified under sub-heading 0401.13 of Central Excise Tariff and charged to duty. 2. This issue was discussed in the South Zone Tariff Conference held on 14th/15th July, 1987 at Madras where it was tentatively decided that floor sweepings are not skimmed milk powder and would therefore fall under heading 0401.19. The matter has since been examined in the Board. It is noted that whether the goods are floor sweepings or chamber sweepings, the fact remains, that it is "skimmed milk powder", a form of concentrated milk (heading 04.01). Whether it is pure or impure and fit for human consumption or not, are immaterial for classification, as no such condition is prescribed in the tariff or the chapter notes or section notes. Thus the goods in question are skimmed milk powder and classifiable accordingly. 3. The Board is of the view that if the product is put up in unit containers and meant for sale, it falls under sub-heading 0401.13 and in case it is not put up for sale in unit container, it is classifiable under sub-heading 0401.19.