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Case Law Details

Case Name : In re Afrodille Super Foods LLP (CAAR Mumbai)
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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

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