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2018 (12) TMI 1304 - AT - CustomsExport of imported consignments - classification of goods - green pepper - Held that:- Spice is a traded commodity, and has been for centuries, with the implication that it must necessarily be in a desiccated form for it to last and to preserve the characteristic that is so tempting to the human race. Spice is, therefore, not the produce of a plant but the product of processing of such produce The inclusion in note 2, with corresponding exclusion in note 4, in chapter 7 of the First Schedule to Customs Tariff Act, 1975 is a deliberate inclusion to eliminate any doubts that may be entertained of the headings appropriate for classification of genus Capsicum and genus Pimenta. The absence of a specific heading for these varieties enlightens us as to the intent. By this specific inclusion of fruits, i.e., whose seeds are capable of germination, not generally known in the country as ‘pepper’, there would be no attempt to classify them in the heading considered appropriate to that class of plants. There was, therefore, no need to bring the other class in the dichotomous distribution of producing plants specifically for coverage in this chapter. The misconception that ‘green pepper’ is a spice and that, until it is processed, is not a vegetable that appears to have been the basis for initiating proceedings against the appellant should no longer stand in the way of endorsing the declaration of the appellant in the bills of entry. The impugned orders lack the mantle of logic and the sanctity of law - appeal allowed - decided in favor of appellant.
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