Case Laws

2011(06)LCX0217: Ganesh International: Pepper longum(long pepper) used as condiment is classifiable under heading 0904.

2004(04)LCX0042: Ganesh international : Fruit of long pepper specifically covered by sub-heading 0904 11 (pepper, neither crushed nor ground) of tariff prior to 1/3/2003. After that date different spices under genus ‘pepper’ are classifiable as ‘Pepper Longum’ under sub-heading 0904 11 10.

1992(11)LCX0028: Harisons : Star Aniseed (Saunf) is classifiable as spices in chapter 9 .

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)