Tamarind Fruit (undried) classifiable under CTH 08109020: AAR Tamilnadu

In re M/s. Murali Mogan (GST AAR Tamilnadu) Tamarind supplied by the applicant which has not undergone the process of direct drying in sun or by industrial process is classifiable under CTH  08109020. In the case at hand, we find that the applicant has explained the nature of their product as -the farmers collect ripened tamarind fruits by shaking and smacking the branches using long clubs/ poles.; As the fruits fall to the ground the outer shell gets cracked and come in contact with soil deposits from the ground.; they are buying these fruits from the farmers and supply to the processing uni...