Classification of Goods — The applicant is engaged in procuring Tamarind fruit from the farmers across Tamil Nadu, which is an agro product and supplying the same to the processing units. After completion of procurement the fruits are packed in gunny bags and supplied through transporting agencies to the processing units. The Applicant sought Advance Ruling in respect of classify the Tamarind Fruit obtained from the farmers under HSN 0810, as fresh fruit. The Authority held that Tamarind supplied by the applicant which has not undergone the process of direct drying in sun or by industrial process is classifiable under CTH “08109020'. — Krishnaiahsetty Murali (Proprietor M/S. Murali Mogan Firm), In Re… [2019] 16 TAXLOK.COM 170 (AAR-Tamil Nadu)