2006 (9) TMI 323

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....an, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Common issue is involved in these appeals, therefore, they are taken up together. The dispute in this case is in respect of ITC classification of Ajwain. The appellant claimed the classification under 091040.02 as 'Thyme/Bay leaves" whereas revenue classified the same under heading 091040 as Ajwai....

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....rature on record whereas Ajwain is described as under : "Ajwain is an annual herbaceous plant bearing the grayish-brown fruits (seeds), which constitute the spice. It belongs to the family fruits (seeds), which constitute the spice It belongs to the family "umbelliferae' comprising 270 genera and 2,700 species mostly grown in the temperate regions of the world except for a few species which are....

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.... cultivated in France, Germany, Spain, Italy and other parts of Europe and also in England, North Africa, Canada and the USA. It is a common garden plant which lives for many years under good culture. The dried leaves are curled, of brownish-green colour, usually not longer than 6-7 mm and marketed in whole or in ground form. The flavour is aromatic, warm and pungent. Its successful cultivation in....