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of <h1>Turmeric Powder in Branded Small Containers Not Classified as Cosmetic; Non-Excisable Under Central Excise Act.</h1> The circular addresses the classification of Turmeric Powder, specifically when sold in small containers with brand names. It clarifies that Turmeric Powder, being 100% pure and conforming to food-grade specifications, should not be classified under Chapter 33.04 as a cosmetic. The product is obtained by pulverizing turmeric, and since no new product emerges from this process, it is not considered a manufacturing activity under the Central Excise Act. Consequently, Turmeric Powder remains non-excisable. Relevant trade and field formations are instructed to be informed accordingly, and acknowledgment of receipt of the circular is requested.
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