9911796707
TMI BlogCE- Excisability of liquid vegetable extracts obtained in the manufacture of Ayurvedic Medicines - clarification regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... Subject: CE- Excisability of liquid vegetable extracts obtained in the manufacture of Ayurvedic Medicines - clarification regarding. I am directed to say that a doubt has been raised as to whether liquid vegetable extracts obtained in the course of manufacture of ayurvedic medicines are excisable under the Central Excise Traiff Act, 1985 and if so whether they merit classification under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not liable to be considered as "goods" attracting the scope of excise levy. If these are subjected to fermentation which gives rise to self generated alcohol, they go out of the purview of CETA, 1985 in view of Chapter Note 4 to Chapter 30 and attract duty under the Medicinal Toilet Prepartions (ED) Act, 1955. Rule 66 of the M TP Rules, 1956 also makes it clear that medicinal prepartions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified as under. Simple Extract - Extraction from singly herb / plant. Compound Extract - Extraction from different herbs/ plants together. HSN explanatory notes at page 93 excludes vegetable extracts from chapter 13 which have been mixed or compounded for therapeutic or prophylactic purposes. HSN explanatory notes at page 436 further state that heading 30.03 includes medicinal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient extracts when put up in measured doses for therapeutic or prophylactic purposes or in forms of packings for retail sale for such purposes are appropriately classifiable under Heading 30.03 of the Central Excise Tariff. 6. All pending disputes / assessments on the issue may be settled in the light of these guidelines. Sd/- (Srinivas Tata) Under Secretary to the Government of India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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