2006 (9) TMI 323

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... resident]. 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 Ajwain which is restricted item. The adjudicating authority confiscated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eous 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 cultivated in the tropics, especially India and, North Africa. In addition to ajowan, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd, 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 Nilgiris (T.N.) has been recently reported . 5. In view of the above, we find that bo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X