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<h1>Central Board Clarifies: Isabgol Husk Not Excisable as Manufacturing; Mixed Products Fall Under Chapter 30.</h1> The circular addresses the classification of Isabgol Husk under the Central Excise Tariff. The Isabgol Processors Association raised concerns about the excise duty on Isabgol Husk, derived from Isabgol seeds. The Ahmedabad Collectorate considered it a pharmaceutical product under Chapter 30 due to its therapeutic uses. However, the Central Board of Excise & Customs clarified that the husk's extraction process is not manufacturing, thus not excisable under Chapter 30. If mixed with other products for therapeutic claims, it falls under Chapter 30. Pending assessments should follow this clarification, and relevant parties should be informed.