https://www.taxtmi.com/caselaws?id=375877 Germinated oil palm seeds remained classifiable as oil seeds under heading 1201, not as seeds for sowing under heading 1209, because Chapter Note 3 excludes products of headings 1201 to 1207 from heading 1209 even when intended for cultivation. Classification must follow the tariff headings and relevant chapter notes rather than the terms of an exemption notification. Additional-duty exemption had already been granted at assessment, while special additional duty exemption was unavailable because it applied only to non-oil seeds under heading 1209. Exemption notifications require strict construction, and ambiguity cannot be resolved in favour of the assessee. 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 Germinated oil palm seeds remained classifiable as oil seeds under heading 1201, not as seeds for sowing under heading 1209, because Chapter Note 3 excludes products of headings 1201 to 1207 from heading 1209 even when intended for cultivation. Classification must follow the tariff headings and relevant chapter notes rather than the terms of an exemption notification. Additional-duty exemption had already been granted at assessment, while special additional duty exemption was unavailable because it applied only to non-oil seeds under heading 1209. Exemption notifications require strict construction, and ambiguity cannot be resolved in favour of the assessee. Case-Laws Customs Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375877