Case Laws

2024(11)LCX0251: Kitchen Express Overseas Limited : Waste of pulses is classified under Chapter 0713

2007(08)LCX0065: Ashish Bajpai : Dry Garlic is classifiable under sub-heading 0712 90.

Advance Rulings

2019(03)LCX0151(AAR): Herbal Isolates Private Limited: Green Peppercorns plucked fresh from the vines classified under Chapter 7 of the Customs Tariff Act, 1975. 'Green pepper picked from the vine if subject to any process for retaining their natural green colour and flavour, it would be classifiable under 0904 11 90. Purchase or sale of green pepper picked from the vine Is exempted vide SI No. 43 of N/N 02/2017 CT(R)