Central Excise - Chapters 30 & 35 - Classification of PapainI. P. etc., - Whether under Chapter 30 as Medicament or under Chapter 35 as Enzymes

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Chapters 30 & 35 - Classification of PapainI. P. etc., - Whether under Chapter 30 as Medicament or under Chapter 35 as Enzymes. A doubt had been raised as to whether goods like Papain I.P., Fungal Alpha I. P., Bacterial Alpha Amylase I. P. etc., woul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g duty at 15 per cent ad valorem. The manufacturer had informed the Collector that, in the Collectorates of Hyderabad and Aurangabad, similar enzymes and other products aforementioned are being cleared at 'nil' rate of duty under sub-heading No. 3003.20. 3. It is reported that all these are enzymes are being cleared in bulk. These are used in the manufacture of beverages and in tendering meat as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the CET covers Enzymes and prepared Enzymes. In this connection, reference was made to HSN Explanatory notes under heading 35.07 at pages 498 to 501 wherein enzymes of various types like Pancreatic Enzymes, Papain and different types of Amylases like Bacterial Alpha and Fungal Amylases are shown as covered under heading No. 35.07. In view of the specific coverage of enzymes under heading No. 35. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X