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of <h1>Clarification on Excisability of Liquid Vegetable Extracts in Ayurvedic Medicine Manufacturing under Central Excise Tariff Act, 1985.</h1> The circular clarifies the excisability of liquid vegetable extracts obtained during the manufacture of Ayurvedic medicines under the Central Excise Tariff Act, 1985. It states that these extracts, unless subjected to preservative processes like fermentation, are not considered 'goods' for excise purposes. If fermentation occurs, resulting in self-generated alcohol, the extracts fall under the Medicinal & Toilet Preparations (ED) Act, 1955. Extracts subjected to non-alcoholic preservative processes are excisable under CETA, 1985. Mixed or compounded extracts with therapeutic value are classifiable under Heading 30.03, while single ingredient extracts in retail forms are under Heading 30.04. Pending disputes should be resolved based on these guidelines.
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