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Customs Acts, Rules & Regulation Customs Tariff Act, 1975 Ch. 9

1. Zeera Siah (Caraway Seeds) is a spice and as such falls under H. 09.04/10 which is more specific than H. 12.07. 1983 ECR 81D (Tri).

2. Seeds—Anise or badian having primary uses of spices are classifiable under heading 0909.10 old sub-heading 9.04/10(1). 1993 (49) ECR 344 (Tri).

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