| Date: |
25-09-2001
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| Notification No: |
Customs Circular No 51/2001
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of pepper seeds imported for sowing purposes
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Regarding classification of pepper seeds imported for sowing purposes
Circular No. 51 dated 25th
September 2001
I am directed to refer to the subject
mentioned 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, will be considered as for
sowing only. However, sub-note 3 (b) to Chapter 12 states that seeds of spices
even if imported for sowing will be classified as spices under Chapter 9
(heading 09.04). Hence, even if it is claimed that the pepper seeds imported
have been specially treated for sowing purposes, they will be classified as
spices under Chapter 9. This classification will however not apply to cubeb
pepper classifiable under heading 12.11, as per Note 2 to Chapter 9. Custom
Houses may, therefore, kindly review the practice of assessment of such
products. If such products (other than cubeb pepper) have been assessed under
chapter 12 as vegetable seeds, appropriate demands will have to be issued.
3.
Difficulties, if any faced in implementing the above instructions may be
brought to the notice of the Board.
Please acknowledge receipt of this circular.
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