DEAR SIR,
I WANT HELP FOR CLARIFICATION REGARDING CH NO 29420090 OF DEXTROPROPOXYPHEN HCL AND DIPHENOXYLATE HCL COMES UNDER STATE EXCISE OR CENTRAL EXCISE, EXISTINGLY WE ARE TAKING CENTRAL EXCISE MODVAT AND CLEARING UNDER DUTY 6% AGAINST CENTRAL EXCISE CLEARENCE UNDER CH 30 BUT ONE RAISED QUESTION PRODUCT OF ABOVE ITEM SHOULD CLEAR THROUGH STATE EXCISE DUTY. PLEASE WHETHER EXISTING METHOD OF CLEARENCE THROUGH CENTRAL EXCISE DUTY , CORRECT OR NO. PL HELP.
WITH REGARDS,
NANDAN ROY
Central excise applicability affirmed for tariff-listed pharmaceutical compounds; clearance under central excise permitted, subject to applicable procedures. Goods classifiable under Tariff Heading 29420090-dextropropoxyphen hydrochloride and diphenoxylate hydrochloride-are subject to central excise levy because they appear in the Central Excise Tariff; accordingly, clearance under central excise with MODVAT credit and the existing central excise clearance practice is appropriate. (AI Summary)