TaxTMI 
TaxTMI 
Clarification regarding additional duty of Customs (CVD) on import of Heeng / “Asafoetida” – regarding
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....cise & Customs *** North Block, New Delhi Dated the 15th March, 2007. Sub: Clarification regarding additional duty of Customs (CVD) on import of Heeng / "Asafoetida" - regarding. Board has received certain representations from the trade and industry on the additional duty of Customs (CVD) being imposed on import of Asafoetida (Heeng) in certain commissionerates. 2. It is stated in the above....
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..... dated 13.5.2003. Under Central Excise Tariff also asafoetida is classified under corresponding tariff item 1301 90 13 with tariff rate of 16%. Further, compounded asafoetida, commonly known as 'heeng' is also exempted fully from central excise duty vide serial No.5 of the notification No.3/06-C.E. dated 1.3.2006. 4. The doubt arose because the entry in Central Excise tariff covers all forms of ....
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....colour, such as 'Heeng' and 'Hingra' varieties and on the basis of place of origin, as 'Irani Heeng' and 'Patani Heeng' (Afganistan). These are usually in mass tears or mass form. However, asafoetida in powder or paste forms containing extraneous matter such as gum arabic, edible starches or edible cereal flour is referred as 'compounded asafoetida'. Hence, there is no variation in the classificat....
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....2001-C.E dated 1.3.2001. Further, even without the central excise exemption, as the condition of manufacture with the aid of power could not be applied on the imported goods, Asafoetida was not charged with CVD at the time of import. After alignment with Customs tariff and HS, asafoetida was classified in tariff item 1301 90 13 with tariff rate of 16%. Further, compounded asafoetida, commonly know....