2019 (4) TMI 109

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....acob The applicant is engaged in the purchase of fresh green pepper of genus piper nigrum in its raw form and sells the same in its original form or processed form. Raw pepper purchased cannot be used as spices and thereby can be treated as vegetable, coming under the classification 0709 99 10 of the Customs Tariff Act, 1975. Accordingly. this item will come under the classification "other vege....

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....pplicable on sale or purchase of raw green pepper of genus Piper Nigrum. The authorized representative was heard and he stated that green pepper is specifically classifiable under the head 0709 99 10. The fresh raw green pepper imported and exported by the is not used as a condiment and unlike other spices, is not used in raw form to add flavour to food. Green pepper in hydrated form or frozen ....

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....ic principles, and when on account of their characteristic taste, are used as condiments. The aroma of spices and essential oil can be emerged from green pepper only after the processing of such produce. Therefore, the 'green pepper' picked from the vine qualifies the classification under Chapter 7. The Customs, Excise & Service Tax Appellate Tribunal, South Zone Bench, Bangalore in Final Order No....

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....ked from the vine if subject to any process for retaining their natural green colour and flavour, it would be classifiable under 0904 90 of Chapter 9 of the Customs Tariff Act. 1975. iii) If the answer to both of the above questions are no, then under which heading will fresh raw green peeper of genus Piper Nigrum be classified under the Customs Tariff Act. 1975. The 'green pepper' picked Fr....