Chapter/sub-chapter of dehydrated PAPAYAS

[S.C. WADHWA]

Dear Experts,

We have manufactured dehydrated Papayas. My query is under which chapter heading it falls.

Please give your expert opinion.

Regards,

WADHWA

AI Summary

Dehydrated Papayas Classified Under Same Tariff as Fresh Papayas, Retain Essential Character, Nil Duty Rate Applies. A query was raised regarding the classification of dehydrated papayas under the Central Excise Tariff Act, 1985. An expert responded that fresh papayas are classified under Chapter/Sub-heading No. 0807 20 00, with a nil duty rate, and stated that the drying or dehydrating process does not alter the essential character of the papayas. Therefore, dehydrated papayas should also be classified under the same sub-heading. Another participant agreed with this interpretation, supporting the classification of dehydrated papayas under the same tariff heading as fresh papayas.