Classification of flower seeds as seeds for sowing upheld, not plants or parts thereof, defeating confiscation challenge.

Flower seeds imported through courier were treated as a distinct commodity under Chapter 12 as seeds for sowing, not as plants or parts thereof under Chapter 6 merely because they originate from plants. The analysis distinguished seeds for sowing from trees, plants, bulbs and roots, and held that seasonal flower seeds retained their separate tariff classification. On that basis, the Commissioner (Appeals)' classification was upheld and the Revenue's challenge failed in the CESTAT Mumbai matter concerning possible confiscation under the Courier Import & Export (Clearance) Regulations, 1998.

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Issues: Whether flower seeds imported through courier were to be treated as plants or parts thereof and therefore liable to confiscation under the Courier Import & Export (Clearance) Regulations, 1998.

Analysis: Seeds used for sowing were treated as a distinct commodity under Chapter 12 of the Tariff, while trees, plants, bulbs and roots were separately classified under Chapter 6. On that basis, seeds for sowing could not be equated with plants or parts thereof merely because they originate from plants. The goods in question were seasonal flower seeds and fell within the category of seeds for sowing.

Conclusion: The classification adopted by the Commissioner (Appeals) was upheld and the Revenue's challenge failed.

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