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Circular No. 1037/25/2016-CX
F. No. 116/17/2016-CX.3
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, dated the 19" July, 2016
To
The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of
Central Excise (All)
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of
Central Excise & Service Tax (All)
Madam Sir,
Sub: Classification of Tamarind Kernel Powder under CETA, 1985-reg.
Representations have been received from the members of the trade requesting
clarification regarding classification of tamarind kernel powder. It has been stated in these
representations that there is divergence in the field regarding practice of classification of
tamarind kernel powder.
MANUFACTURE
2.1 The issue has been examined after taking inputs from the field formations. The process
of converting tamarind seed into powder involves drying of tamarind seed in a rotary drum at
100° C. This drying is done of pure tamarind seed and without addition of any chemical
compound. After drying, the tamarind seed is fed into disintegrator to remove the black skin.
The inner kernel of tamarind seed obtained is then pulverised to fine powder in a pulveriser
and the powder thus obtained is sieved in a sieving machine. The tamarind seed powder after
sieving may be packed in gunny bags and sold. The tamarind kernel powder obtained from
the above process is plain (unmodified) tamarind kernel powder.
2.2. Plain (unmodified) tamarind kernel powder may be further processed with heat or
chemical treatment to obtain modified (treated) tamarind kernel powder. The primary
difference between unmodified (plain) kernel powder and modified (treated) kernel powder is
that the former is not soluble in cold water or water at room temperature, while the latter is
soluble in cold water or water at room temperature. In order to use the unmodified powder as
a thickener, it must be mixed into hot/ boiling water and stirred constantly to form a paste.
Modified powder, on the other hand, is mixed using a high speed stirrer, into cold water or
water at room temperature. This forms a paste and can be used as a thickener paste. Tamarind
Kernel Powder, both plain and treated, are manufactured products and are used inter alia in
textile and printing industry.

CLASSIFICATION
3 There are two tariff items where classification of tamarind kernel powder may be
considered namely 1106 3010 and 1302 32 90. Chapter 11 of the Central Excise Tariff Act
(CETA), 1985 covers products of milling industry. Heading 1106 covers flour, meal and
powder of the products of Chapter 8. Chapter 8 covers edible fruits and nuts. Tamarind as an
edible fruit, whether fresh or dried, is classified under the respective Tariff Headings of
Chapter 8. Tariff item 1106 30 10 specifically covers flour, meal and powder of tamarind (as
a product of Chapter 8). Therefore, Tariff item 1106 30 10 would cover flour, meal and
powder derived from the pulp that is fleshy edible portion of tamarind fruit and not from the
seeds of tamarind. Tamarind kernel powder can therefore not be classified under CETH 1106
30 10.
4. Chapter Heading 1302 of the CETA, 1985 covers vegetable saps and extracts, pectic
substances, pectinates and pectates, agar-agar and other mucilages and thickeners, whether or
not modified, derived from vegetable products. Further, sub-heading 1302 32 covers
‘mucilages and thickeners, whether or not modified, derived from locust beans, locust bean
seeds or guar seeds’. Thus, sub-heading 1302 32 would inter alia cover products used as
thickeners which are derived from seeds. HSN Explanatory Notes C(5) to the Heading 1302
specifically covers cotyledon (kernel) flour of tamarind seeds even if modified by heat or
chemical treatment. In view of above, it is directed that tamarind kernel powder shall be
classified under tariff item 1302 32 90 of CETA, 1985 as a product derived from the seed of
the tamarind fruit. The said classification shall apply to both treated (modified) tamarind
kernel powder and plain (unmodified) tamarind kernel powder.
By Board Circular F. No. 10/18/86-CX.1 dated 14.08.1986, issued on the above subject, is
hereby rescinded. Difficulty faced, if any, in implementing the circular should be brought to
the notice of the Board. Hindi version will follow.

(ROHAN)
Under Secretary to the Govt. of India
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