Central Excise - Chapter 33 - Classification and excisability of the products namely Javadhu Powder and Flower Dust - Clarification regarding

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....o. 59/90-CX.3 Dated 22-11-1990 [From F. No.103/15/90-CX.3] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Chapter 33 - Classification and excisability of the products namely Javadhu Powder and Flower Dust - Clarification regarding. Certain doubts have been expressed as to whether the products namely, Javadhu Powder and Flower Dust ar....

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....nd the reported composition and use, the product Javadhu Powder could not be treated as personal deodorants and perspirants falling within sub-heading No. 3307.20 of CETA, 1985. Since this product is used to perfume human body, by virtue of Explanatory Notes under Heading No. 33.03 of HSN, it would be covered by Heading No. 33.03 of the Schedule to the Central Excise Tariff Act, 1985. Its classifi....

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....erfuming linen cupboards fall under that Heading. The appropriate classification of the product, Flower dust, would appear to be under sub-heading No. 3307.90 as 'other perfumery' which view has also been supported by the Chief Chemist, CRCL. A copy of Chief Chemist's opinion is enclosed for ready reference. 5. The Board is in agreement with the opinion tendered by Chief Chemist, CRCL, New Delh....