https://www.taxtmi.com/circulars?id=5680 Liquid vegetable extracts not rendered marketable by preservative treatment are not excisable as "goods." If fermentation produces self generated alcohol (or alcohol is present), extracts are outside the Central Excise Tariff and chargeable under the Medicinal and Toilet Preparations regime. Mixed or compounded therapeutic extracts are classifiable under Heading 30.03; single ingredient extracts fall under Chapter 13 unless presented in measured doses or retail packings for therapeutic or prophylactic use, in which case they are classifiable under Heading 30.03. en-us Tue, 16 Sep 1997 00:00:00 +0530 Fri, 13 Mar 2009 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5680 Liquid vegetable extracts not rendered marketable by preservative treatment are not excisable as "goods." If fermentation produces self generated alcohol (or alcohol is present), extracts are outside the Central Excise Tariff and chargeable under the Medicinal and Toilet Preparations regime. Mixed or compounded therapeutic extracts are classifiable under Heading 30.03; single ingredient extracts fall under Chapter 13 unless presented in measured doses or retail packings for therapeutic or prophylactic use, in which case they are classifiable under Heading 30.03. Circulars Central Excise Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5680