Classification of pepper seeds as spices: imports for sowing fall under spices classification, not vegetable seed. Pepper seeds imported for sowing are classifiable as spices rather than as vegetable seeds; even if treated for sowing, they fall within the spice classification and Customs must review and, where previously assessed as vegetable seeds, issue appropriate demands. Cubeb pepper is an exception and remains subject to its separate tariff description. Difficulties in implementation should be reported to the Board and receipt of the circular acknowledged.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of pepper seeds as spices: imports for sowing fall under spices classification, not vegetable seed.
Pepper seeds imported for sowing are classifiable as spices rather than as vegetable seeds; even if treated for sowing, they fall within the spice classification and Customs must review and, where previously assessed as vegetable seeds, issue appropriate demands. Cubeb pepper is an exception and remains subject to its separate tariff description. Difficulties in implementation should be reported to the Board and receipt of the circular acknowledged.
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