Central Excise - Classification of Gulab Jamun whether under Chapter 4, 19 or 21 of Central Excise Tariff - Regarding - Central Excise - 4/88

Central Excise - Classification of Gulab Jamun whether under Chapter 4, 19 or 21 of Central Excise Tariff - Regarding Government of India Ministry of Finance (Department of Revenue) New Delhi Circular No. 4/88 Dated 16-2-1988 [From F. No. 10/l/88-CX.1] Subject : Central Excise - Classification of Gulab Jamun whether under Chapter 4, 19 or 21 of Central Excise Tariff - Regarding A doubt has been raised as to whether Gulab Jamun is classifiable under heading 04.04 or 19.01 or 21.07 of the Central Excise Tariff. 2. The matter has been examined. The Ministry has taken into account the views expressed at the Conference of the Collectors of Central Excise of West Zone held on the 17th and 18th December, 1987 at Baroda wherein this point was discussed among others. It is noted that Gulab Jamun is made from skimmed milk powder, fats (milk cream), wheat flour (maida), citric acid sweetening matter. Thus, it is not a dairy product, but is in fact, a preparation based on dairy products. According to HSN, such food preparations may be covered under heading 19.01 (p. 29 of HSN Explanatory notes refer) or under heading 21.07 (which, however cover only residuary items). As per heading 19.01. "Food preparation of milk and cream" and "Food preparations of flour" are specifically covered therein. 3. In view of the above, the Ministry is of the view that Gulab Jamuns of the type referred above, if put up in unit containers and intended for sale would merit classification under sub-heading 1901.19 and if they are not put up in unit containers, they would fall under sub-heading 1901.90 of the Central Excise Tariff. 4. Trade interests may be informed suitably.