TaxTMI 
TaxTMI 
2001 (8) TMI 349
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....ther 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 replenishment percentage Materials permitted for import ....
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....d flowers (d) Seeds/bulbs/ mother plant germ plasm (e) Pearlite horti-culture grade and vermiculate. (b) Individually quick frozen vegetables. 10% (a) Same as items (a) to (e) against Sl. No. G-2(i) (a) above. (1) Same as Remark (1) in column 5 against Sl. No. G-2 (i) (a) abo....
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....ich 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, vegetables and flowers. Clause (d) under item 4 refers to "seeds/bulbs/mother plant germ plasm". It is obvious that expression "seeds" must be read as....
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.... 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 that seeds of almonds are imported for the purpose of germination or plantation. The appellants do not dispute that the seeds of almonds will be so....