TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Hot Pepper Seeds Reclassified Under Customs Tariff Heading 12.09, Eligible for Benefits per Notification No.17/2001-Cus.</h1> The circular addresses the classification of hot pepper seeds (chilli seeds) under the Customs Tariff and their eligibility for benefits under notification No.17/2001-Cus. It clarifies that hot pepper seeds, which are seeds of chillies from the genus Capsicum, should not be classified under heading 09.04 but under heading 12.09 (sub-heading 1209.91). This classification makes them eligible for the benefits outlined in notification No.17/2001-Cus., specifically under Sl.Nos.7 and 24. Custom Houses are instructed to assess these goods accordingly and finalize pending assessments based on this guidance.
TaxTMI 
