2014 (7) TMI 102

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..... d on behalf of the respondent in spite of notice. Heard the learned A.R. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) set aside the adjudication order. The respondent made import of flower seeds through courier. The adjudicating authority, after taking into consideration the provisions of Courier Import & Expo .....

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..... apter 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, I find no infirmity in the impugned order. The appeal is dismissed. (Dictated in Court)
Case laws, Dec .....

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