| Date: |
16-03-1998
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| Notification No: |
Central Excise Circular No 379/1998
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of products claimed to be medicines within the Unani, Siddha and Homeopathic systems of medicine - Clarification
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Regarding classification of products claimed to be medicines within the
Unani, Siddha and Homeopathic systems of medicine - Clarification
Circular
No. 379
dated 16th March 1998
I
am directed to say that doubts have been expressed regarding correct
classification of products, which are claimed to be medicines within the Unani,
Siddha and Homeopathic systems of medicine under the Central Excise Tariff Act,
1985.
2.
The matter has been examined by the Board. In this connection your kind
attention is drawn to the instruction contained in Board's Circular No.
333/49/97-CX dated 10.9.1997 regarding classification of products claimed to be
medicines within the Ayurvedic system of medicine. In the aforesaid instruction,
the Board, after a detailed examination of the issue, had laid down the criteria
for classification of products claimed to be Ayurvedic medicines. The Board has
further issued instructions vide Circular No. 360/76/97-CX dated 3.12.1997
regarding classification of products which are claimed to be medicines under the
Central Excise Tariff Act, 1940. It is felt that the instructions contained in
Board's aforesaid Circular No. 333/49/97-CX dated 3.12.1997 would apply mutatis
- mutandis to products claimed to be medicines within the Unani, Siddha and
Homeopathic systems of medicine. In this connection it is needless to point out
that such preparations, which contain alcohol whether, self generated or
otherwise are outside the purview of the Central Excise Tariff Act. 1985 in
terms of Chapter Note 4 to Chapter 30 and Chapter Note 1 (c) to Chapter 33.
3.
All pending disputes/ assessments on the issue may be settled in the
light of these guidelines.
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