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>Coriander Seeds in Pouches Classified as Spices Under Heading 09.03, Even with Additives, Says Circular.</h1> The circular addresses the classification of Dhana Dal/Dhania Ki Dal/Coriander seeds sold in pouches under the Central Excise Tariff. There was uncertainty whether these products should be classified under Heading 09.03 as spices or Heading 21.08 as miscellaneous edible preparations. The Gujarat Dhana Dal Manufacturers' Association argued for classification as spices. The circular clarifies that coriander seeds, even when processed with additives like salt, remain classified as spices under Heading 09.03. It references the Harmonized System Nomenclature (HSN) notes, which support this classification, emphasizing that spices retain their identity regardless of their form or additional uses.
TaxTMI 
TaxTMI 
