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2015 (3) TMI 295 - AT - Central ExciseLevy of Central Excise duty on the DTA clearances - Held that:- Section 3 of the Central Excise Act provides that the duties of excise which shall be levied and collected on any excisable goods manufactured by a 100% EOU shall be an amount equal to aggregate of the duties of Customs which would be leviable on like goods produced or manufactured outside India and if imported into India. Therefore, the law is very clear. What is charged on domestic clearances by 100% EOU is duty of excise. In this case the goods namely cut flowers are non-excisable. The judgments cited by the Commissioner support this obvious interpretation of Section 3. Revenue's appeals on the ground that the Notification provides otherwise is not acceptable because a Notification cannot override the basic provision of law for charging duty. Revenue's reference to Cosco Blossoms Pvt. Ltd. (2003 (12) TMI 114 - CESTAT, NEW DELHI) to justify the duty can be demanded on imported inputs is totally mis-placed and uncalled for because what was demanded in the show-cause notice is Central Excise duty. - Decided against Revenue.
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