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<h1>Compounded Asafoetida Classified Under Chapter 13.01 of Central Excise Tariff Act, 1985; Not a Spice or Condiment.</h1> Compounded asafoetida is classified under Chapter Heading 13.01 of the Central Excise Tariff Act, 1985. This decision follows an examination of its manufacturing process, which involves diluting raw asafoetida, mixing it with wheat flour and edible gum, fermenting, drying, and packaging. The compounded asafoetida retains its essential character as a gum resin despite the addition of fillers. The classification under Chapter 21 as mixed condiments and Chapter 9 as spices was ruled out because neither wheat flour nor edible gum qualifies as condiments or spices, and asafoetida is recognized as a gum resin rather than a spice.