KATTHA (H.S.Code-14049050): Kattha is obtained by crystallization in cold from the water extractives of the heartwood of Acacia Catechu, commonly known as Khair tree. Acacia Catechu is widely distributed in India, from the northwest plains to eastwards in Assam and throughout the country, particularly in drier and deciduous regions. The process of kattha making is a long and arduous process, which takes up to 45 days. Each step in the production process is closely monitored and proper climatic conditions are maintained for optimum colour and quality. Kattha & cutch are extracted from wood of Khair tree. Acacia is the botanical name of this tree and it has different varieties like Acacia Sundra, Acacia Catechuoides & Acacia Catechu. These species of tree are mainly concentrated in Uttar Pradesh, Bihar, Rajasthan, Gujarat and Himachal Pradesh. The preferred locations are either UP or Bihar.