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2018 (5) TMI 70 - AT - CustomsBenefit of N/N. 12/2012 - Tagetes seeds F I Marigold : Moon sapphire (Flower seeds for sowing purpose) - whether classified under CTH 1209 99 90 or under CTH - 1209 30 00? - Held that: - Irrespective of the heading or sub-heading of the imported items, the exemption 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 exemption is not sustainable - appeal allowed - decided in favor of appellant.
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