Exemption for seeds used for sowing clarified; notification amends Schedule entry to exclude seeds for non-sowing uses. The notification substitutes Schedule S. No. 86 to state that seeds, fruit and spores of a kind used for sowing are exempt, with an explanation excluding seeds meant for any use other than sowing, thereby amending Notification No. 1126-F.T. to clarify the scope of the exemption and applying the change from the stated commencement date.