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2014 (5) TMI 167 - CESTAT MUMBAIDTA clearances of the cut-flowers (non-excisable goods) - cut flowers grown by 100% EOU and cleared for DTA sales - Custom Duty on the inputs used in the production of those cut-flowers - whether the Custom Duty payable on the inputs used in the production of the cut- flowers which had been cleared to DTA, is to be taken as an amount equal to Custom Duty chargeable on the import of cut- flowers, as such, or it should be the actual Custom Duty on the inputs used in the production of cut- flowers cleared to DTA - Held that:- as per Notification 126/94-CUS., as it existed at that time, Custom duty was equal to the Customs Duty chargeable on the import of cut-flowers, as such – words “in an amount equal to the Custom Duty leviable on such articles, as if imported, as such” mentioned in Notification ibid should be read as it is – so, custom duty on import of Cut flowers is rightly charged - Following decision of LR. BROTHERS, INDO FLORA LTD. Versus COMMISSIONER OF CUSTOMS, MEERUT [2008 (7) TMI 288 - CESTAT, NEW DELHI] - Decided in favour of Revenue.
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