HEAT oven to 400°F. Spray 24 muffin cups with no-stick cooking spray or line with paper liners.

COMBINE flour, baking powder, 1 teaspoon pumpkin pie spice and salt in small bowl; set aside.

BEAT butter, sweetened condensed milk and 1/2 cup sugar in large bowl until fluffy. Add eggs, one at a time, beating well after each addition.

ADD pumpkin; mix well. Gradually stir in flour mixture only until moistened. Stir in mincemeat. Fill prepared muffin cups 3/4 full. Combine remaining 1/4 cup sugar and 1/2 teaspoon pumpkin pie spice; sprinkle evenly over muffins.

BAKE 25 minutes or until lightly browned. Remove from pans; serve warm.