Central Excise - Classification of ghee whether under heading 04.04 or sub-heading 0402.10 of Central Excise Tariff 1985 - Regarding

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..... venue) New Delhi Circular No. 8/88 Dated 25-2-1988 [From F. No. 10/13/87-CX.1] Subject : Central Excise - Classification of ghee whether under heading 04.04 or sub-heading 0402.10 of Central Excise Tariff 1985 - Regarding. Doubts have been expressed as to whether ghee obtained from butter should be classified under heading 04.04 or heading 04.02 of the Central Excise Tarif .....

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..... iff as there is no Chapter note or Section note suggesting that Ghee is the same as butter, though having regard to conditions abroad, in H.S.N. Explanatory Notes it has been mentioned that Ghee is a kind of butter made most commonly from the milk of buffaloes or cows (page 32 of H.S.N. Explanatory Notes). Further, in the H.S.N., there is no residuary entry for 'other dairy produce' as in the Cent .....

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