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2008 (7) TMI 288 - AT - CustomsDTA clearances of the cut-flowers (non-excisable goods) - Custom Duty on the inputs used in the production of those cut-flowers - as per Notification126/94-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
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