https://www.taxtmi.com/caselaws?id=387721 Tamarind procured from farmers and supplied without sun-drying or industrial drying is classifiable as tamarind, fresh under CTH 0810 90 20. The tariff scheme distinguishes fresh tamarind from dried tamarind under CTH 0813 40 10, and classification must follow the heading terms read with the General Rules for Interpretation. The Explanatory Notes to heading 0813 treat fruits as dried only when they have undergone sun drying or industrial drying. Because the supplied tamarind had not been dried by either process, the fresh-fruit heading applied and the dried-fruit heading was not attracted. en-us Thu, 26 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387721 Tamarind procured from farmers and supplied without sun-drying or industrial drying is classifiable as tamarind, fresh under CTH 0810 90 20. The tariff scheme distinguishes fresh tamarind from dried tamarind under CTH 0813 40 10, and classification must follow the heading terms read with the General Rules for Interpretation. The Explanatory Notes to heading 0813 treat fruits as dried only when they have undergone sun drying or industrial drying. Because the supplied tamarind had not been dried by either process, the fresh-fruit heading applied and the dried-fruit heading was not attracted. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387721