https://www.taxtmi.com/caselaws?id=123824 Classification of goods under the Customs Tariff turns on common parlance and trade parlance understanding, read with the relevant tariff entries and explanatory notes. On that approach, Anardana was not shown by evidence to be understood in trade as dried fruit, while the EXIM code reference under Chapter 12 and its capability of germination supported treatment as seed rather than dry fruit. The explanatory notes to Heading 12.09 did not exclude it, so classification under Heading 08.13 was not accepted and sub-heading 12099990 was upheld. en-us Thu, 10 Jul 2008 00:00:00 +0530 Thu, 20 Sep 2012 18:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123824 Classification of goods under the Customs Tariff turns on common parlance and trade parlance understanding, read with the relevant tariff entries and explanatory notes. On that approach, Anardana was not shown by evidence to be understood in trade as dried fruit, while the EXIM code reference under Chapter 12 and its capability of germination supported treatment as seed rather than dry fruit. The explanatory notes to Heading 12.09 did not exclude it, so classification under Heading 08.13 was not accepted and sub-heading 12099990 was upheld. Case-Laws Customs Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123824