2014 (7) TMI 102

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..... d used for sowing are classifiable under Chapter 12 of the Tariff whereas trees, plants, bulbs and roots are classifiable under Chapter 6 of the Tariff. Even the Tariff recognizes seeds for sowing and plants and parts thereof differently. In the present case, the seeds are for sowing i.e. for seasonal flowers. In these circumstances, there cannot be any redemption file and penalty - Decided agains .....

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..... hence the goods are imported in contravention of the Regulations and held that the flower seeds are liable for confiscation and allowed the same on payment of redemption fine and penalties are also imposed. 3. The respondent filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) held that the seeds are not plant or parts thereof and allowed the appeal filed by the respon .....

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