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of <h1>Tamarind Kernel Powder Classified Under Tariff Item 1302 32 90 in CETA 1985 for Mucilage or Thickener Use.</h1> The circular addresses the classification of tamarind kernel powder under the Central Excise Tariff Act (CETA), 1985. It clarifies that tamarind kernel powder, both plain and modified, should be classified under tariff item 1302 32 90, as it is derived from tamarind seeds. This decision is based on the nature of the product as a mucilage or thickener derived from seeds, aligning with the classification criteria for vegetable saps and extracts. The circular rescinds a previous directive from 1986 and invites feedback on implementation challenges.
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