https://www.taxtmi.com/caselaws?id=375877 Classification of germinated oil palm seeds was held to depend on the tariff headings read with Chapter Note 3 to Chapter 12, so goods falling under headings 1201 to 1207 could not be moved to heading 1209 merely because they were intended for sowing. On that reasoning, the goods remained outside heading 1209 and the lower classification was sustained. The note also states that exemption notifications are to be strictly construed: additional duty relief under Notification No. 21/2002-Cus had already been granted at assessment, while SAD exemption under Notification No. 20/2006-Cus was unavailable because the exemption covered seeds other than oil seeds falling under heading 1209. The assessments were upheld. en-us Fri, 04 Jan 2019 00:00:00 +0530 Mon, 24 Feb 2020 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375877 Classification of germinated oil palm seeds was held to depend on the tariff headings read with Chapter Note 3 to Chapter 12, so goods falling under headings 1201 to 1207 could not be moved to heading 1209 merely because they were intended for sowing. On that reasoning, the goods remained outside heading 1209 and the lower classification was sustained. The note also states that exemption notifications are to be strictly construed: additional duty relief under Notification No. 21/2002-Cus had already been granted at assessment, while SAD exemption under Notification No. 20/2006-Cus was unavailable because the exemption covered seeds other than oil seeds falling under heading 1209. The assessments were upheld. Case-Laws Customs Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375877