Central Excises - Classification of Murabba - Regarding - Central Excise - 3/87

Central Excises - Classification of Murabba - Regarding Circular No. 3/87 Dated 19-6-1987 [From F. No. 16/2/92-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excises - Classification of Murabba - Regarding. A doubt has been raised as to whether Murabbas would be classifiable under sub-heading 2001.10 as preparations of vegetables, fruits, etc., whether or not containing added sugar or other sweetening matter, or would it be classifiable under sub-heading 3003.30 as Unani medicaments. 2. The matter was discussed in the meeting of North Zone Collectors of Central Excise held in New Delhi on 27th and 28th May, 1987. It was noted that the classification of the product under sub-heading 3003.30 had been claimed by certain manufacturers in Delhi on the basis of certificates obtained from Shafakhanas, Ayurvedic physicians and Laboratories to the effect that Murabbas are Unani medicines used for the treatment of various deseases. The Conference observed that Note 2 to Chapter 30 describes medicaments as goods "other foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages." The Conference observed that there was no doubt about the fact that Murabbas are essentially preparations of fruits and vegetables and the scope of Heading No. 20.01 when viewed against the corresponding heading of the Explanatory Note to H.S.N. is wide enough to cover such preparations preserved by means of vinegar or acetic acid whether or not containing salt. These products could also contain oil or other additives. The Conference further took note of the fact that the Chief Chemist, Central Revenues Control Laboratory has confirmed after examination of the samples of Murabbas that they are fruits, nuts, fruit peel and other parts of plants and preserved in sugar syrup and is of the view that on the basis of such contents, the classification of the product under Heading No. 20.01 would be appropriate. However, in view of the claim that the products have medicinal effect, the Chief Chemist suggested that the expert opinion of an Advisor, Ayurvedic and Indigenous System of Medicines could possibly be obtained. The Conference after discussions observed that the classification of such products under Heading No. 20.01 would be more appropriate. 3. The Board has accepted the recommendations of the Conference and is accordingly of the view that the products in question would be correctly classifiable under Heading No. 20.01 of the Tariff.