Classification of pepper seeds imported for sowing purposes. - Reg

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....ioned above and to say that it has been brought to the notice of the Board that some Custom Houses are assessing pepper seeds imported for sowing purposes under heading 12.09 of the Customs Tariff as vegetable seeds instead of heading 09.04, under which they fall. 2. The matter has been examined. Chapter Note 3 to Chapter 12 states that goods classifiable under heading 12.09 as vegetable seed, wi....