https://www.taxtmi.com/caselaws?id=249065 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. en-us Thu, 22 May 2014 00:00:00 +0530 Mon, 12 Jan 2015 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249065 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. Case-Laws Customs Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249065