2006 (1) TMI 287

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....Saxena, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The appellants herein have imported a consignment described as 'dried garlic' and claimed classification under Customs Tariff Heading 0712.90. The import was from M/s. Asian Export Pvt. Ltd. Singapore. Goods were examined on first check basis and found to be garlic falling under CTH 0703.20 and not cove....

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....-1999 clarifying that if the moisture content of the garlic did not exceed 10% then the garlic is to be treated as dried garlic. In the case of import made prior to the circular, the Tribunal taken a view that a commercial parlance test is the best test for classification of goods and that the garlic being imported is understood as dry garlic by exporters of China and Singapore and importers in In....