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2019 (2) TMI 1504 - CESTAT MUMBAIClassification of imported goods - Germinated Oil Palm Seeds - whether classified under CTH 1209 or under CTH 1207? - benefit of N/N. 21/2002-Cus dated 01.03.2002 - Held that:- By application of rule 1 of “General Rules of Interpretation of Import Tariff”, classification of the goods is to be done in accordance with the terms of headings and any relative Section or Chapter Notes. It is not the case of the appellant that by application of the above Rule 1, the classification as done by the revenue is erroneous but appellants are contending that the classification should have followed the exemption notification. We are not in position to agree with the said contention - appeal dismissed - decided against appellant.
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