Classification of Isabgol Husk clarified: raw husk not excisable, but therapeutic formulations treated as pharmaceuticals. Isabgol husk obtained by removal of the filmy layer from seeds is a plantago psyllium product within Chapter 12 HSN and the removal process is not a manufacture; therefore raw husk is not excisable and does not fall under Chapter 30. If mixed with other products and sold as a formulation claiming therapeutic or prophylactic values, it will be treated as falling under Chapter 30 and subject to excise classification. Pending assessments are to be finalised on this basis and field formations and trade advised.
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Classification of Isabgol Husk clarified: raw husk not excisable, but therapeutic formulations treated as pharmaceuticals.
Isabgol husk obtained by removal of the filmy layer from seeds is a plantago psyllium product within Chapter 12 HSN and the removal process is not a manufacture; therefore raw husk is not excisable and does not fall under Chapter 30. If mixed with other products and sold as a formulation claiming therapeutic or prophylactic values, it will be treated as falling under Chapter 30 and subject to excise classification. Pending assessments are to be finalised on this basis and field formations and trade advised.
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