2001 (8) TMI 349

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.... the appellants were seeds/ bulbs/mother plant germ plasm. 2. It appears that the appellants utilised replenishment licence for the import of this article. The licence was granted on the basis of the exports which had been made. The relevant entry in Appendix 17 of the Import Control Policy for the years 1985-88 was as follows :   Sr. No. Export product Import replenishmen....

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....in cultivation/growth of fruits, vegetables and flowers, and freshening chemicals for fruits, vegetables and flowers             (d) Seeds/bulbs/ mother plant germ plasm             (e) Pearlite horti-culture grade and vermiculate.         (b) Individually quick frozen vegetables. ....

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....nch observed as follows : "The perusal of items in clause G-2 makes it clear that the materials permitted for import under clause 4 are those which had nexus to the goods which were exported and in respect of which REP licence was granted. Each of the item covered under (a), (b), (c), (d) and (e) leaves no manner of doubt that it had direct nexus or relation to the export product of fruits, veg....

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....rt of items covered under G-2. The expression "seeds" used in item G-2 is obviously not a generic term but circumscribed by limitation contained in the clause itself. The expression "seeds" have a nexus to fresh fruits, vegetables and flowers and such seeds are permitted to be imported provided they are to be used for the purpose of germination or plantation. It is not the claim of the appellants ....