Chapter/sub-chapter of dehydrated PAPAYAS, Central Excise

[S.C. WADHWA]

Dear Experts,

We have manufactured dehydrated Papayas. My query is under which chapter heading it falls.

Please give your expert opinion.

Regards,

WADHWA

Posts / Replies

[KASTURI SETHI]

Papayas (Papaws) fresh are classified under Chapter/Sub-heading No.0807 20 00 of Central Excise Tariff Act, 1985 attracting tariff nil rate of duty. There is no difference between dried papaya or dehydrated papaya. The process of drying or dehydrating does not change the character of the goods i.e. Papaya fresh.Since Papaya fresh does not lose its identity by undergoing into the process of drying or dehydrating, hence dehydrated papaya should also fall under sub-heading no.0807 20 00, as fresh papaya.

This is my view.

[MARIAPPAN GOVINDARAJAN]

I agree with Shri Kasthuri Sir.