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of <h1>Tribunal classifies 'Anardana' as seeds, not dried fruits, in Customs tariff dispute. Revenue appeals dismissed.</h1> <h3>COMMISSIONER OF CUSTOMS, AMRITSAR Versus DL. STEELS</h3> The Tribunal ruled in favor of the Respondent in a dispute over the classification of 'Anardana' in the Customs tariff. It held that 'Anardana' should be ... Anardana - Classification of - Interpretation of Statute Issues:Classification of 'Anardana' in the Customs tariff under sub-heading 08134090 as 'other dried fruits' by Revenue, while Respondent argues for classification under sub-heading 12099990 as 'other seeds for sowing'.Analysis:The dispute in the 17 appeals revolves around the proper classification of 'Anardana' in the Customs tariff. The Revenue contends that 'Anardana' should be classified as 'other dried fruits' under sub-heading 08134090, emphasizing that it is not used for germination but in food products and medicaments. On the other hand, the Respondent argues for classification under sub-heading 12099990 as 'other seeds for sowing', supported by the HSN based EXIM Code for Anardana (12099160) and expert opinions stating that 'Anardana' is not known as a dry fruit in trade parlance.The Revenue asserts that 'Anardana' is essentially dried pomegranate and should be classified as dried fruit under Heading 08.13, citing its usage in food products and medicaments. However, the Respondent highlights that the HSN explanatory notes exclude seeds used for purposes other than sowing from Heading 12.09, and 'Anardana' is not covered by the mentioned excluded categories, being capable of germination.Upon careful consideration, the Tribunal notes that the common and trade parlance understanding of 'Anardana' is crucial in classification. The mention of 'Anardana' in the EXIM policy under oil seeds further supports its classification as a seed rather than a dry fruit. Additionally, the Tribunal finds that the HSN explanatory notes to Heading 12.09, cited by the Revenue, are not applicable to 'Anardana' as it does not fall under the excluded categories and can germinate.Consequently, the Tribunal rules in favor of the Respondent, holding that 'Anardana' is correctly classifiable under sub-heading 12099990 of the tariff as 'other seeds for sowing'. As a result, the appeals filed by the Revenue are dismissed, and no infirmity is found in the impugned order.
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