CE- Excisability of liquid vegetable extracts obtained in the manufacture of Ayurvedic Medicines - clarification regarding.

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....ble extracts obtained in the manufacture of Ayurvedic Medicines - clarification regarding. I am directed to say that a doubt has been raised as to whether liquid vegetable extracts obtained in the course of manufacture of ayurvedic medicines are excisable under the Central Excise Traiff Act, 1985 and if so whether they merit classification under Chapter 13 or under Chapter 30 of the Central Exci....

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....ing the scope of excise levy. If these are subjected to fermentation which gives rise to self generated alcohol, they go out of the purview of CETA, 1985 in view of Chapter Note 4 to Chapter 30 and attract duty under the Medicinal & Toilet Prepartions (ED) Act, 1955. Rule 66 of the M & TP Rules, 1956 also makes it clear that medicinal prepartions containing self generated alcohol are chargeable to....

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....singly herb / plant. Compound Extract - Extraction from different herbs/ plants together. HSN explanatory notes at page 93 excludes vegetable extracts from chapter 13 which have been mixed or compounded for therapeutic or prophylactic purposes. HSN explanatory notes at page 436 further state that heading 30.03 includes medicinal compound vegetable extracts including those obtained by treating ....