Central Excise Tariff classification

[ANIL ANIKHINDI]

Ferrous Fumarate Tablets classifiable under which Excise Tariff Chapter Heading?

The company is manufacturing Ferroplus Tablets. The details are as given below.

 

Ferrous fumarate I.P 304 mg

(Equivalemt to Elemental iron 100 mg)

Folic Acid I.p 0.5 mg

 

Pl. clarify for Central Excise tariff classification for above product.

[Rajagopalan Ranganathan]

Sir,

In my opinion your product is classifiable under sub-heading No.3004 50 20-Preparations of minerals and their supplements of the first schedule of Central Excise Tariff Act, 1985 attracting duty @6% (Tariff Rate).

AI Summary

Tariff classification: ferrous fumarate tablets treated as mineral supplement preparations attracting central excise duty under relevant tariff. The tablets containing ferrous fumarate and folic acid are classifiable as preparations of minerals and their supplements under the Central Excise Tariff schedule, and the advisory directs application of the tariff sub heading and its corresponding duty rate for excise compliance.