Case Laws
Almonds in shell classifiable as nuts, fresh or dried, and not as seeds, under sub-heading 0802.11, and not Chapter 12, of CTA 1975. - SVA Udyog Viniyog Ltd. v. U.O.I. -- 1991 (52) E.L.T. 212 (Bom.) and M.B. Impex v. Collector - 1990 (49) E.L.T. 213 (Tribunal).
Dates - Wet dates, excluding seedless, eligible for concessional rate of duty under Notification No. 141/79-Cus., dated 27-6-1979 if imported in bags, baskets, gunny cloth or mattling bundles but not when in cartons (now Notification No. 29/89-Cus. as amended without any condition). - Kochar Trading Co. v. Collector - 1991 (52) E.L.T. 314 (Tribunal)