2019 (4) TMI 109

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..... ame is processed, dried or the moisture contents removed. then its character changes and would classify under chapter 9. Hence, it is stated that the raw pepper covered under classification 0709 99 10 being a vegetable, it does not merit classification as spices under classification 0904 of Chapter 9 of the Customs Tariff Act, 1975. Green pepper plucked from vine of a spice plant has no characteristics of spices. In common parlance. green pepper before its process is not Included in the category of spices . The spices are the group of vegetable rich in essential oils and aromatic 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 pe .....

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..... the rate of GST applicable 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 or dried form come under the heading 0904 11 50. The vegetables in raw form containing substantial moisture contents are classified under Chapter 7. However, when the same is processed, dried or the moisture contents removed. then its character changes and would classify under chapter 9. Hence, it is stated that the raw pepper .....

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..... , then will fresh raw green pepper of genus Piper Nigrum merit classification as a spice under heading 0904 of Chapter 9 of the Customs Tariff Act, 1975. The green pepper picked 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 From the vine qualifies the classification under Chapter 7 of the Customs Tariff Act. 1975. However, if it Is subject to any process for retaining their natural green .....

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