Section 5(b) in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Mercosur Member States and Republic of India) Rules, 2009
(b)[plants] [Plants refer to all plant life, including forestry products, fruits, vegetables, trees, sea weeds and fungi] and plant products grown, harvested, picked or gathered there including in its territorial seas, continental shelf or exclusive economic zone;
