Home Case Index All Cases Customs Customs + AT Customs - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 528 - AT - CustomsCut Flowers cleared to DTA - whether liability to customs duty arises - assessee is a 100% EOU engaged in the manufacture of Fresh Cut Flowers falling under Chapter Heading N. 0603.10 of schedule to Customs Tariff Act, 1985 - Held that:- As decided in L.R.Brothers Indo Flora Ltd. Vs. Commissioner of Customs, Meerut (2008 (7) TMI 288 - CESTAT, NEW DELHI) after taking into consideration the earlier decision of the Cosco Blossoms [2003 (12) TMI 114 - CESTAT, NEW DELHI] DTA clearance of cut-flowers by 100% EOU would attract customs duty in an amount equal to customs duty chargeable on import of such cut-flowers - against assessee.
|