Circular No. 59/59/94-Central Excise
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs, New Delhi
Subject : Central Excise-Classification of Prickly Heat Powder whether under Chapter 30 or 33 – Clarification regarding
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 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 The circular dated 17.3.93 referred above stands rescinded.
