Cir. No.521/17/2000-CX, dt. 16/03/2000
- Document type
- Circular
- Reference no.
- G
- Dated
Turmeric Powder not excisable.
I am directed to refer to the issue of classification of Turmeric Powder sold in small tin containers etc. and using brand names. It has been, reported that some of the field formations propose to classify the product under Chapter 33.04 as cosmetics.
2. The matter has been examined. The Chemical Examiner in his report has said that it is 100% pure Turmeric Powder which is obtained by pulverizing Turmeric and also that it is unadultlerated and foodgrade Turmeric Powder. Further, report has also been obtained from CFTRI (Central Food Technological Research Institute) at Mysore, who have remarked that "it conforms to PFA specifications for Turmeric Powder".
3. The Manufacturing process for this appears to be that good quality Turmeric, rich in oil content and strong smell, are powderised/ pulverized and the resultant product, in its powderised form, is sold in tin and plastic containers. Therefore, there appears to be no manufacturing activity involved as it is visualized in the present Central Excise Act, i.e. no new product emerges.
4. Accordingly it is clarified that Turmeric Powder after crushing. remains Turmeric Powder only and is therefore not an excisable product.
5. Trade and field formations may be suitably informed.
6. Receipt of this Circular may please be acknowledged.
Sd/-
(Vinod Kurmar)
Officer on Special