https://www.taxtmi.com/caselaws?id=424916 Customs tariff classification of anardana depends on the goods' factual character, the heading language, chapter notes, explanatory notes and the General Rules of Interpretation. Dried wild pomegranate seeds were treated as seeds of a kind used for sowing under Heading 1209, because they were prepared from wild pomegranate and not from the fresh edible fruit contemplated by Heading 0810 or dried fruit under Heading 0813. Common parlance and trade parlance supported that reading, and the burden remained on the Revenue to justify a higher taxing entry, which it did not discharge. The import policy reference to pomegranate seeds also aligned with Heading 1209. en-us Mon, 11 Jul 2022 00:00:00 +0530 Tue, 19 May 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424916 Customs tariff classification of anardana depends on the goods' factual character, the heading language, chapter notes, explanatory notes and the General Rules of Interpretation. Dried wild pomegranate seeds were treated as seeds of a kind used for sowing under Heading 1209, because they were prepared from wild pomegranate and not from the fresh edible fruit contemplated by Heading 0810 or dried fruit under Heading 0813. Common parlance and trade parlance supported that reading, and the burden remained on the Revenue to justify a higher taxing entry, which it did not discharge. The import policy reference to pomegranate seeds also aligned with Heading 1209. Case-Laws Customs Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424916