2018 (5) TMI 70

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.....K. Maji, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These appeals are against orders dated 30-11-2016 of Commissioner (Appeals), Customs (Airport), New Delhi. The appellants herein have imported "Tagetes seeds F I Marigold : Moon sapphire (Flower seeds for sowing purpose)" and classified the same under Customs Tariff Heading 1209 99 90. They have claimed the exem....

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....e for the purpose of sowing or planting only. 3. The ld. AR submitted that Sl. No. 17 of the Notification does not apply to seeds of flowers, as the entry is restricted to oil seeds, seeds of vegetables. Flowers and ornamental plants are only exempted and not the seeds of flowers. He relied on certain decided cases to argue that the terms of exemption Notifications are to be strictly constru....

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....er Sl. No. 17 to the seeds imported by the appellant. Admittedly, the seeds imported by the appellants are of flowering plants. The entry as above is very clear to the affect that planting materials, namely, oil seeds, seeds of Vegetables, flowers and ornamental plants, ........... "In other words, seeds of vegetables and flowers and ornamental plants are apparently eligible for the concessional r....