AAR: Tamarind before undergoing drying process classifiable as ‘Fresh Tamarind’ under HSN 08109020

Tamil Nadu AAR holds that tamarind supplied by applicant which has not undergone the process of direct drying in sun or by industrial process is classifiable as ‘Tamarind fresh’ under CTH 08109020; Notes that farmers collect ripened tamarind fruits by shaking an smacking the branches and Applicant purchase such fruits and supply them to processing units for further processing such as  removal of remnants shells, outer fibrous ribs, removal of other impuriti...