1. Almonds may be seeds, yet are consumer items (dry fruits). 1989 (22) ECR 67 (Tri).
2. Almonds in shells fall under Ch. 8 of Customs Tariff and are not importable as seeds for germination. 1990 (29) ECR 206 (Tri).
3. Almond Seeds fall under Ch. 12 while Almond Fruits fall under Ch. 8. 1990 (31) ECR 33 (Bombay).
4. ITC—Betel nuts—Dry whole are Dry fruits as per HSN, CTA, Dictionary and Horticultural deptt. Fit for consumption allowed. Unfit Confiscation justified. 1994 (52) ECR 13 (Tri).