Unpreserved & Unprocessed dried Pumpkin Seeds kernels classifiable under CTH 12129990

In re Afrodille Super Foods LLP (CAAR Mumbai) Pumpkin seed kernels, dried but not subjected to any other preparatory or preservation processes are classifiable under Custom Tariff heading (CTH) 12129990. Chapter 12 of the tariff covers ‘Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder’. According to the general explanatory notes to the HSN ‘Headings 12.01 to 12.07 cover seeds and fruits of a kind used lbr the extraction (by pressure or by solvents) of edible or industrial oils and fats, whether they are p...