2019 (4) TMI 489

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....Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Bijay Kumar, Member (T)]. - The appellants have filed the present two appeals against a common impugned order passed by the Commissioner of Customs (Appeals), Kolkata, wherein he has partly allowed the appeals of the appellants regarding classification of the goods imported. However, he did not allow the benefit of Notification ....

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....peals) for change of the classification of the product and also for availment of exemption as claimed by them. The Commissioner (Appeals) has dealt with the classification in his order at Paras 6, 7, 8 & 9 and held that the classification of the product is required to be done under Heading 1290 instead of 1207 as done by the Assessing Officer. This change in classification was in view of the Expla....

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....ant has imported germinated oil palm seeds. Being germinated, these are used for sowing only. Therefore, these imported goods would get covered under Heading 1209. Further, Notification No. G/SPS/N/PER/241, dated 26-1-2010, cannot be the basis of classification of goods under the Customs Tariff for goods which have been imported into India and hence this submission of the department is without bas....