Central Excise - Chapter 30 - Ayurvedic, Unani and Siddha products - Problems regarding classification - Central Excise - 102/10/87-CX.3

Central Excise - Chapter 30 - Ayurvedic, Unani and Siddha products - Problems regarding classification F. No. 102/10/87-CX.3 Dated 9-9-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Chapter 30 - Ayurvedic, Unani and Siddha products - Problems regarding classification. Representations have been received from manufacturers of Ayurvedic, Unani and Siddha preparation that they have been facing problems in different Central Excise Collectorates in the matter of identification/classification of such products. The doubts relate to the question as to whether such Ayurvedic, Unani and Siddha products would merit classification under sub-heading 3003.30 of C.E.T. which covers medicaments including those used in Ayurvedic, Unani, Siddha, Homoeopathic or biochemic systems, attracting nil rate of duty. 2. The matter has been examined by the Board. It was noted that the guidelines regarding classification of such medicaments already exist in Board's letter F. No. 7/26/61-CX.-VI, dated 23-6-1961. According to the guidelines already in vogue, each medicament used in the various systems of treatments referred to above has to be examined on merits and, in specific cases of doubt, the Collectors could make a reference to the Board who will take up the matter with the Drugs Controller of India. 3. Accordingly, it has been decided that no further general guidelines, in addition to those contained in Board's letter F. No. 7/26/61-CX.VI, dated 23-6-1961, need be issued and that specific cases including cases of divergence in practice of assessment should be examined separately on merits, and, if necessary, referred to the Board.