Customs classification of chilli seeds confirms eligibility for notification benefit under vegetable seeds heading for import. Seeds of chillies (genus Capsicum) are distinct from pepper seeds and are not covered by the pepper-seed tariff heading; they are properly classifiable as vegetable seeds under Chapter 12 and are eligible for the benefit of notification No.17/2001-Cus., with Customs instructed to apply this classification and finalise pending assessments accordingly.