https://www.taxtmi.com/caselaws?id=378045 The Tribunal upheld the Commissioner (Appeals) decision in the case concerning the classification of imported germinated oil palm seeds. The goods were classified under Tariff Heading No. 1209 instead of 1207, as they were deemed seeds for sowing based on the Explanatory Notes to HSN. Notification No. 20/2006-Cus. was held inapplicable, while the benefit of Notification No. 19/2006-Cus. was granted. The Tribunal found the Commissioner's order legally sound, considering notification provisions and Tariff Entries, and dismissed both appeals. 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 The Tribunal upheld the Commissioner (Appeals) decision in the case concerning the classification of imported germinated oil palm seeds. The goods were classified under Tariff Heading No. 1209 instead of 1207, as they were deemed seeds for sowing based on the Explanatory Notes to HSN. Notification No. 20/2006-Cus. was held inapplicable, while the benefit of Notification No. 19/2006-Cus. was granted. The Tribunal found the Commissioner's order legally sound, considering notification provisions and Tariff Entries, and dismissed both appeals. Case-Laws Customs Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378045