Circular No. 521/17/2000- Central Excise
F.NO 103/4/98-CX-8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Central Excise – Turmeric Powder – not excisable
It is directed to refer to the issue of classification of Turmeric Powder sold in small tin containers etc. and using brand names. It has been reported that some of the field formations purpose to classify the product under Chapter 33.04 as cosmetics.
2. The matter has been examined. The Chemical Examiner in his report has said that it is 100% pure Turmeric Powder which is obtained by pulverising Turmeric and also that it is unadulterated and foodgrade Turmeric Powder. Further, report has also obtained from CFTRI (Central Food Technological Research Institute) at Mysore, who have remarked that “it conforms to PFA specifications for Turmeric Powder”.
3. The manufacturing process for this appears to be that good quality Turmeric, rich in oil content and strong smell, are powderised/purverised and the resultant product, in its powderised from, is sold in tin and plastic containers. Therefore, there appears to be no manufacturing activity involved as it is visualised in the present Central Excise Act, i.e. no new product emerges.
4. Accordingly it is clarified that Turmeric Powder after crushing remains Turmeric Powder only and is therefore not an excisable product.
5. Trade and field formations may be suitably informed.
