Circular

Cir. No.65/65/1994-CX, dt. 07/10/1994

Document type: Circular
Reference no.: A
Dated: 24 Feb 2013
Category: Excise Circulars Issued In The Year-1994

Isabgol Husk.

Corrigendum

Circular No. 65/65/94-CX dated 7/10/94
Subject:- Classification of Isabgol Husk under Central Excise, Tariff Representations have been received from Isabgol Processors Association relating to leviability of excise duty of Isabgol Husk which is obtained from Isabgol seeds. The filmy upper layer of the seeds is separated by the process of milling and purified by sieving and winnowing. It is packed in plastic poly packs for retail sale in the market. The registered trade mark is also printed on the pack of the Isabgol Husk. A view has been taken in Ahmedabad Collectorate that it is a Pharmaceutical product under Chapter 30 of the Central Excise Tariff as Isabgol Husk has therapeutic or prophylactic uses. Isabgol Husk is generally taken with water, milk and other liquid beverages.

The matter has since been examined. In Chapter 12 of HSN Notes under heading 12.11 "Plantago Psyllium; Herbs and Seeds" are specially included. This item refer to Isabgol. The Board is of the view that the process of removal of husk from the seeds of Isabgol cannot be regarded as process of manufacture and the product emerging out of such process would not, therefore be exciseable. hence Isabgol Husk would not fall under Chapter 30 of Central Excise Tariff. However, Isabgol Husk when mixed with other products and sold as a formulation claiming therapeutic and prophylactic values, then it would be treated as product falling under Chapter 30 of the Central Excise Tariff.
All pending assessment may be finalised on the above basis. Lower field formations may be advised suitably. The trade may also be informed accordingly.

Sd/-
(Arvind Singh)
Deputy Secretary (Cx.3)

Cir. No.65/65/1994-CX, dt. 07/10/1994

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