Customs tariff classification of anardana turns on common parlance, chapter notes, and factual character, not a higher fruit heading.

Customs tariff classification of anardana depends on the goods' factual character, the heading language, chapter notes, explanatory notes and the General Rules of Interpretation. Dried wild pomegranate seeds were treated as seeds of a kind used for sowing under Heading 1209, because they were prepared from wild pomegranate and not from the fresh edible fruit contemplated by Heading 0810 or dried fruit under Heading 0813. Common parlance and trade parlance supported that reading, and the burden remained on the Revenue to justify a higher taxing entry, which it did not discharge. The import policy reference to pomegranate seeds also aligned with Heading 1209.

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Issues: Whether dried wild pomegranate seeds known as anardana are classifiable under Heading 0813 of the Customs Tariff Act, 1975 as dried fruit, or under Heading 1209 as seeds of a kind used for sowing.

Analysis: Classification under the tariff is governed by the terms of the headings, relevant chapter notes, explanatory notes, and the General Rules of Interpretation. The common parlance and trade parlance meaning of the goods is material where the tariff entry is not specially defined. Chapter 8 covers edible fruits, while Heading 0813 covers dried fruits that were fresh fruits under Headings 0807 to 0810. On the factual finding accepted in the case, anardana is prepared from wild pomegranate and not from the ordinary pomegranate consumed as a fresh fruit. The fresh wild pomegranate is not the fruit contemplated by Heading 0810, and the goods are not shown to answer the description of dried fruit under Heading 0813. Chapter 12, through Note 3 and the relevant explanatory notes, treats seeds of fruit trees as seeds of a kind used for sowing, and the import policy also specifically referred to pomegranate seeds as free import under Heading 1209. The burden lay on the Revenue to prove a different and higher taxing classification, which it failed to discharge.

Conclusion: The goods were not classifiable under Heading 0813 and were correctly classified under Heading 1209; the Revenue's challenge failed.

Final Conclusion: The classification adopted by the importers and accepted by the appellate authorities was upheld, and the Revenue's appeals were dismissed.

Ratio Decidendi: Where the factual character of the goods shows that they are dried seeds of wild pomegranate and not dried fruit of a fresh edible pomegranate, tariff classification must follow the specific heading supported by the chapter notes and the common parlance understanding, and the Revenue bears the burden of proving a contrary classification.

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