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2001 (8) TMI 349 - SUPREME COURTWhether the in-shell almonds imported by the appellants were seeds/ bulbs/mother plant germ plasm? Held that:- In the present case what was imported by the appellants was not seeds for germination or plantation and would not fall under the relevant entry of seeds/bulbs/mother plant germs plasm. This being so, the present appeal fails and is dismissed.
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