TMI BlogClassification of Tamarind Kernel Powder under CETA, 1985X X X X Extracts X X X X X X X X Extracts X X X X ..... der CETA, 1985-reg. Representations have been received from the members of the trade requesting clarification regarding classification of tamarind kernel powder. It has been stated in these representations that there is divergence in the field regarding practice of classification of tamarind kernel powder. MANUFACTURE 2.1 The issue has been examined after taking inputs from the field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imary difference between unmodified (plain) kernel powder and modified (treated) kernel powder is that the former is not soluble in cold water or water at room temperature, while the latter is soluble in cold water or water at room temperature. In order to use the unmodified powder as a thickener, it must be mixed into hot/ boiling water and stirred constantly to form a paste. Modified powder, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 10 specifically covers flour, meal and powder of tamarind (as a product of Chapter 8 ). Therefore, Tariff item 1106 30 10 would cover flour, meal and powder derived from the pulp that is fleshy edible portion of tamarind fruit and not from the seeds of tamarind. Tamarind kernel powder can therefore not be classified under CETH 1106 30 10. 4. Chapter Heading 1302 of the CETA, 1985 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid classification shall apply to both treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder. 5. Board Circular F. No. 10/18/86-CX.I dated 14.08.1986, issued on the above subject, is hereby rescinded. Difficulty faced, if any, in implementing the circular should be brought to the notice of the Board. Hindi version will follow. (Rohan) Under Secretary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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