Circular No. 379/12/98-Central Excise
Government of India,
Ministry of Finance
Department of Revenue,
Central Board of Excise & Customs, New Delhi
Subject: CE-Classification of products claimed to be medicines within the Yunani, Siddha and Homeopathic systems of medicine-Clarification regarding
I am directed to say that doubts have been expressed regarding correct classification of products which are claimed to be medicines within the Yunani, 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 Yunani, 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.
