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of <h1>Gulab Jamun Classification Updated: Now Under Sub-Heading 2108.91 or 2108.99 in Central Excise Tariff, Chapter 21.</h1> The circular addresses the classification of Gulab Jamun under the Central Excise Tariff, clarifying that they should be classified under sub-heading 2108.91 or 2108.99 of Chapter 21, based on whether they are sold under a brand name. This update follows the amendment of Chapter 21 by the Finance Act, 1998, rendering the previous circular from 1988 obsolete. Relevant instructions should be issued to field formations, and trade interests should be informed accordingly. The circular requests acknowledgment of its receipt.
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