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    <title>1982 (12) TMI 189 - CEGAT NEW DELHI</title>
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    <description>Caraway seeds were treated in common parlance as spices, so Heading 09.04/10 was the more specific tariff description and prevailed over the broader Heading 12.07 under Rule 3(a) of the Tariff Interpretation Rules. The record did not show that the goods were a distinct variety used exclusively or primarily for medicinal purposes, and import policy treatment could not override classification under the Customs Tariff. The goods were therefore classifiable under Heading 09.04/10 and not under Heading 12.07.</description>
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      <link>https://www.taxtmi.com/caselaws?id=165907</link>
      <description>Caraway seeds were treated in common parlance as spices, so Heading 09.04/10 was the more specific tariff description and prevailed over the broader Heading 12.07 under Rule 3(a) of the Tariff Interpretation Rules. The record did not show that the goods were a distinct variety used exclusively or primarily for medicinal purposes, and import policy treatment could not override classification under the Customs Tariff. The goods were therefore classifiable under Heading 09.04/10 and not under Heading 12.07.</description>
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