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2013 (10) TMI 939 - AT - Central ExciseLevy of Excise duty on cut flowers - Revenue was of the view that Customs duty leviable on the imported inputs which have gone into production or manufacture of the non-excisable items and the demand of duty on cut flowers is sustainable in law – Held that:- The period involved in these appeals is April 1998 to September 1998 and January 1999 to June 1999 & July 1999 to September 1999 - During the period, the Central Excise Tariff did not specify “cut flowers” as excisable goods nor any rate of duty was prescribed for “cut flowers” - even after amendment to the Central Excise Tariff in 2008 cut flowers remains a non-excisable goods - If the goods are non-excisable goods, the question of levy of excise duty would not arise at all – Decided against Revenue.
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