https://www.taxtmi.com/caselaws?id=378045 Germinated oil palm seeds were treated as seeds meant for sowing and classified under Heading 1209 of the Customs Tariff Act rather than Heading 1207, because Heading 1207 applies to oil seeds used for oil extraction while Heading 1209 covers sowing seeds; the HSN Explanatory Notes supported that view. On that classification, exemption under Notification No. 20/2006-Cus. was unavailable because the notification excluded oil seeds from its scope, although the benefit under Notification No. 19/2006-Cus. remained undisturbed. The impugned order was sustained and the appeals failed. en-us Tue, 18 Sep 2018 00:00:00 +0530 Mon, 08 Apr 2019 09:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378045 Germinated oil palm seeds were treated as seeds meant for sowing and classified under Heading 1209 of the Customs Tariff Act rather than Heading 1207, because Heading 1207 applies to oil seeds used for oil extraction while Heading 1209 covers sowing seeds; the HSN Explanatory Notes supported that view. On that classification, exemption under Notification No. 20/2006-Cus. was unavailable because the notification excluded oil seeds from its scope, although the benefit under Notification No. 19/2006-Cus. remained undisturbed. The impugned order was sustained and the appeals failed. Case-Laws Customs Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378045