CE - Classification of Tamarind Kernel Powder - CBEC Withdraws a 30 year old Circular
IT seems CBEC had clarified in Circular F. No. 10/18/86-CX-1 dated 14.08.1986 that Tamarind Seed Powder or TKP would be correctly classifiable under Sub Heading No. 1101.90 of CETA.
Now Board says there are two tariff items where classification of tamarind kernel powder may be considered namely 1106 3010 and 1302 32 90. Board doesn't approve 1106 3010 and clarifies that tamarind kernel powder shall be classified under tariff item 1302 32 90 of CETA, 1985 and the 1986 Circular is rescinded. In the meantime, the humble tamarind had travelled all the way up to the Supreme Court at least thrice and very recently on 13th May 2016, the Supreme Court remanded the matter to the Tribunal.
The DGFT seems to have a better (at least an earlier) idea on this classification. In Trade Notice No. 2/2016, dated 19.04.2016, DGFT clarified that the correct ITC(HC) Code of "Tamarind Kernel Powder" is 13023290 and not 11063010. ( 21 04 2016).
Hopefully, the tamarind issue will now be settled.
CBEC Circular No. 1037/25/2016-CX, Dated: July 19, 2016