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TMI Blog2018 (5) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... emption is available for Chapter 12, under the said entry. Availability of exemption under Sl. No. 17 to the seeds imported by the appellant - Held that: - seeds of vegetables and flowers and ornamental plants are apparently eligible for the concessional rate of duty. The plain reading of the entry makes the position clear. Seeds of flowers are eligible for exemption and denial of such exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption and assessed the goods under CTH - 1209 30 00, under Sl. No. 41 of the same Notification, applying BCD of 15%. The lower authorities held that Sl. No. 17 is not applicable to flower seeds and as such, the miscellaneous exemption under Sl. No. 41 of the said Notification only can be made available to the importers. 2. The ld. Counsel contesting the findings of the Assessing Officer as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n reads as under :- Sl. No. Chapter or Heading or sub-heading or tariff item Description of goods Standard rate Additional duty rate Condition No. 17 06, 07, 08, 09 or 12 Planting materials, namely, oil seeds, seeds of vegetables, flowers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vegetables and flowers and ornamental plants are apparently eligible for the concessional rate of duty. The plain reading of the entry makes the position clear. Further, the impugned order has misdirected in examining the scope of Sl. No. 17. Planting materials, which apparently includes seeds, was held to be not including flowers. We find no reason for such conclusion, which is irrelevant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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