Tariff classification controls REP licence coverage when imported almonds are described as in-shell almonds and excluded from seed classification.

Almonds imported under a REP licence were held not to fall within a licence permitting seeds, bulbs, mother plant, germ plasm and related items, because tariff classification treated almonds as goods under Chapter 8 and Chapter 12 expressly excluded items falling under heading 08.02. The customs enquiry was valid: authorities could examine whether the imported goods matched the licence description without intruding into the Licensing Authority's function. Commercial and botanical descriptions could not override the clear tariff classification or the import documents describing the goods as almonds in-shell. The result was that the import was treated as outside the licence coverage, and confiscation and penalty were sustained.

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Issues: Whether almonds imported under a REP licence could be treated as seeds and thereby held to be covered by the licence, and whether the Customs authorities exceeded their jurisdiction in examining the nature and classification of the goods.

Analysis: The licence permitted import of seeds, bulbs, mother plant, germ plasm and related items for replenishment of exports of fresh fruits, vegetables and flowers. The Customs tariff classification was decisive: almonds were specifically classifiable under Chapter 8 as in-shell or shelled almonds, while Chapter 12 covered seeds and expressly excluded goods falling under heading 08.02. The import documents themselves described the goods as almonds in-shell. The Court held that the Customs authorities were entitled to determine whether the goods corresponded to the licence description and that their enquiry did not amount to an intrusion into the Licensing Authority's sphere. The commercial and botanical materials relied upon by the importer could not displace the clear tariff classification.

Conclusion: The imported almonds were not covered by the REP licences, the confiscation and penalty were sustained, and the challenge failed.

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