Home Case Index All Cases GST GST + AAR GST - 2019 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 109 - AAR - GSTClassification of goods - fresh raw green pepper of genus Piper Nigrum - whether classifiable as a vegetable that merits classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975 - rate of tax - Held that:- The fresh raw green pepper imported and exported by the is not used as a condiment and unlike other spices, is not used in raw form to add flavour to food. Green pepper in hydrated form or frozen or dried form come under the heading 0904 11 50 - The vegetables in raw form containing substantial moisture contents are classified under Chapter 7. However, when the same is processed, dried or the moisture contents removed. then its character changes and would classify under chapter 9. Hence, it is stated that the raw pepper covered under classification 0709 99 10 being a vegetable, it does not merit classification as “spices” under classification 0904 of Chapter 9 of the Customs Tariff Act, 1975. ‘Green pepper’ plucked from vine of a spice plant has no characteristics of spices. In common parlance. ‘green pepper’ before its process is not Included in the category of ‘spices’. The spices are the group of vegetable rich in essential oils and aromatic principles, and when on account of their characteristic taste, are used as condiments. The aroma of spices and essential oil can be emerged from green pepper only after the processing of such produce. Therefore, the ‘green pepper’ picked from the vine qualifies the classification under Chapter 7.
|