HomeIndirect TaxesChilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

08/01/2026

176

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that chemically treated chilli seeds imported exclusively for sowing purposes cannot be classified as spices under Chapter 9 of the Customs Tariff, setting aside a long-standing customs demand and penalties raised against the importer. The bench of Justice Dilip Gupta (President) and…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Re-Import Duty Exemption Can’t Be Denied Solely for Lack of ‘Marks and Numbers’ When Identity of Goods Is Proven: CESTAT

Pressure Relief Valves Used In Common Rail Fuel Injection Systems Classifiable As “Safety Or Relief Valves” Under Customs Tariff Item 8481 40 00: CESTAT

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

Most Popular

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Membership Required

Most Popular

GST Not Applicable On Centage Charges Collected For Pure PMC Or Consultancy Services Provided To Govt.: AAR

Used Vehicle Dealers Can Claim GST ITC on Business Expenses: AAR

S. 263 Can’t Be Invoked by Treating Court Approved Demerger as an Amalgamation: Madras HC Upholds Carry Forward of Losses

Wrong SGST Payment Triggers Rs. 10.91 Lakh Refund Dispute: Delhi HC Sends Vodafone Idea to GSTAT

GST Not Applicable On Centage Charges Collected For Pure PMC Or Consultancy Services Provided To Govt.: AAR

Used Vehicle Dealers Can Claim GST ITC on Business Expenses: AAR

S. 263 Can’t Be Invoked by Treating Court Approved Demerger as an Amalgamation: Madras HC Upholds Carry Forward of Losses

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Membership Required

RELATED ARTICLES

Most Popular