https://www.taxtmi.com/caselaws?id=46315 In-shell almonds were held not to be seeds for germination or plantation, following the Court's earlier ruling on the same product. On that basis, the contrary view treating the goods as mere seeds was rejected and the impugned orders were set aside. The separate issue of whether the appeals before the Collector (Appeals) were maintainable was not finally decided and was remitted for consideration by the High Court. The appeals were accordingly allowed and the matter was sent back to the Division Bench of the High Court to decide only the maintainability question. en-us Thu, 28 Feb 2002 00:00:00 +0530 Sat, 17 Jul 2010 11:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46315 In-shell almonds were held not to be seeds for germination or plantation, following the Court's earlier ruling on the same product. On that basis, the contrary view treating the goods as mere seeds was rejected and the impugned orders were set aside. The separate issue of whether the appeals before the Collector (Appeals) were maintainable was not finally decided and was remitted for consideration by the High Court. The appeals were accordingly allowed and the matter was sent back to the Division Bench of the High Court to decide only the maintainability question. Case-Laws Customs Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46315