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of <h1>Murabbas Classified as Fruit Preparations Under Central Excise Tariff Heading No. 20.01, Not Unani Medicaments.</h1> The circular addresses the classification of Murabbas under the Central Excise Tariff. There was uncertainty whether Murabbas should be classified as preparations of fruits and vegetables under sub-heading 2001.10 or as Unani medicaments under sub-heading 3003.30. After discussions among North Zone Collectors of Central Excise, it was determined that Murabbas are primarily fruit and vegetable preparations preserved in sugar syrup, thus fitting under Heading No. 20.01. Despite claims of medicinal properties, the Board agreed with this classification, suggesting that expert opinions could be sought for further clarity on medicinal claims.
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