Excise exemption for coffee seeds intended for sowing where officer satisfaction is required for tax exclusion. Exemption of excise duty is provided for coffee seeds under Heading No. 09.01 of the Tariff Act when proved to the satisfaction of an Officer not below the rank of an Assistant Collector of Central Excise that the seeds are intended for sowing; the notification supersedes an earlier 1944 notification and includes a commencement clause.