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of <h1>Central Board of Excise clarifies Javadhu Powder as 'Perfumes' under Heading 33.03 and Flower Dust under 3307.90.</h1> The Central Board of Excise & Customs clarifies the classification of Javadhu Powder and Flower Dust under the Central Excise Tariff Act, 1985. Javadhu Powder, composed of sandalwood and flower perfumes, is classified under Heading No. 33.03 as 'Perfumes' due to its use on the human body. Flower Dust, intended for perfuming clothes, is classified under sub-heading No. 3307.90 as 'Other perfumery'. These classifications are based on the composition and intended use of the products, as supported by the Chief Chemist, CRCL, New Delhi. The clarification is to be communicated to relevant field formations and trade interests.
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