Case Laws

2008(07)LCX0057: D.L. Steels : Anardana is classifiable under sub-heading 1209 99 90 as ‘other seeds for sowing’ and not under sub-heading 0813 40 90 as ‘other dry fruits’.

2004(02)LCX0382: Shri Mahalakshami Flour Mills : Sandalwood roots, used in manufacture of 'Aggarbatti’ used as perfumery for giving fragrance are classifiable under heading 1211.