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TMI Blog2019 (4) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has passed the impugned order as per law with adequate deliberation regarding the provisions of notification and the Tariff Entries - appeal dismissed - decided against appellant. - C/121-122/2010-DB - Final Order Nos. 76640-76641/KOL/2018 - Dated:- 18-9-2018 - Shri P.K. Choudhary, Member (J) and Bijay Kumar, Member (T) Shri Amit Kumar, Advocate, for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1975 and claimed the benefit of Notification No. 20/2006-Cus., dated 1-3-2006. The dispute was regarding the assessment done by the Assessing Officer, who classified the goods under 1207 20 10 with the benefit of Notification No. 19/2006-Cus., dated 1-3-2006 and therefore, the appellant was made to pay countervailing duty @ 4% at the relevant time. Against this order, the appellant has approache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which are used for sowing. If that was not so, why then have Heading 1209. That is why in Note 3 to Chapter 12, clause (d), products of Headings 1201 to 1207 or 1211 are rightly excluded. Thus from the reading of the descriptions of Heading 1207 and Heading 1209 as well as the Explanatory Notes, it is amply clear that those seeds which are meant for sowing would exclusively fall under the Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under Heading 1209 and therefore, the benefit of notification claimed by the appellants is not [in the] application. However, he has granted the benefit of Notification No. 19/2006-Cus., dated 1-3-2006 to the appellants for the product imported by them. 4. We have heard both sides and perused the appeal records. 5. After going through the submissions made by both sides, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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