Compounded asafetida is rightly classifiable under chapter heading no.13.01

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..... ification of compounded asafoetida whether under chapter Heading 13.01 or 21.03 or 09.03 of the Central Excise Tariff Act, 1985. 2. The matter has been examined in the Board. Raw asafoetida imported into India is classified under Chapter 13 of the Customs Tariff which covers natural gums, resins and gum resins. Asafoetida in gum form is mixed with water till it is totally diluted and then added t .....

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..... form, 3) fermenting to bring about the changes necessary to make the product palatable, 4) drying to check fermentation and removal of moisture from the mass, 5) grinding the dried mass in the case of powder compounded asafoetida and 6) cutting to required sizes in the case of lump compounded asafoetida and packing in retail containers. The percentage of asafoetida in the compounded asafoetida is .....

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..... uct asafoetida is classified as a gum resin not as spices. The fact that Spices Board acknowledges asafoetida as a spice would not help in deciding the central excise classification as a specific meaning has been assigned to spices for the purpose of Central Excise Tariff. 5. Under Customs Tariff, asafoetida is specifically mentioned in the HSN Explanatory Note under vegetable gum resins. There i .....

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