| Date: |
19-09-1994
|
| Notification No: |
Central Excise Circular No 59/1994
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
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| File No: |
|
| Subject: |
Clarification regarding classification of Prickly Heat Powder whether under Chapter 30 or 33
|
|
Clarification regarding classification of Prickly Heat Powder whether
under Chapter 30 or 33
Circular
No. 59dated 19th September 1994
I
am directed to invite your kind attention to the instructions contained in
Board's Circular No. 1/93-CX.3 dated 17.3.1993 whereby classification of prickly
heat powder manufactured under the brand names of 'Nycil', 'Shower to Shower'
and 'Johnsons' was decided as under:
|
Nycil
|
Heading
No 30.04
|
|
Shower
to Shower
|
Heading
No 33.04
|
|
Johnsons
|
Heading
No 33.04
|
2.
The composition of these three brands of prickly heat powders is given
below:
|
"Nycil"
Prickly Heat Powder
|
|
|
i)
Chlorophenesin
|
1%
|
|
ii)
Boric Acid
|
5%
|
|
iii)
Zinc Oxide
|
16%
|
|
iv)
Starch
|
51%
|
|
v)
Talc Purified to 100%
|
|
|
|
|
|
"Shower
to Shower" Prickly Heat Powder
|
|
|
i)
Salicylic Acid
|
1.5%
|
|
ii)
Boric Acid
|
5%
|
|
iii)
Zinc Oxide
|
10%
|
|
iv)
Perfumed Talc base
|
|
|
|
|
|
"Johnsons"
Prickly Heat Powder
|
|
|
i)
Salicylic Acid
|
08%
|
|
ii)
Boric Acid
|
5%
|
|
iii)
Talc base of Hydrous Magnesium silicate
|
|
3.
The issue of classification of Prickly Heat Powder has been the subject
matter of dispute between PAC and the Department. The PAC has been persistently
taking the stand the prickly heat powder cannot be classified under the heading
No.30.04 as 'medicament' and desired that Ministry of Finance should look into
the matter with a view to have uniformity in the classification of similar
excisable products.
4.
The Central Board of Excise and Customs has carefully considered the
issue of classification of Prickly Heat Powder and has accepted the
recommendations of PAC. Accordingly a Section 37-B Order is being issued. The
circular dated 17.3.93 referred above stands rescinded.
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|
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