TMI Blog2013 (10) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... velopment Commissioner of EPZ for DTA sales, the cut flowers cleared by the appellant would be leviable to excise duty at the rate equivalent to aggregate of the customs duty leviable on cut flowers imported into India and accordingly confirmed the demands. The respondents filed appeals before the lower appellate authority and held that inasmuch as cut flowers are not excisable goods, the questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viable on the imported inputs which have gone into production or manufacture of the non-excisable items and, therefore, the demand of duty on cut flowers is sustainable in law. 4. None appeared for the respondents. 5. Section 3 of the Central Excise Act, so far as it relates to the levy of excise duty on 100% EOU reads as follows:- Provided that the duties of excise which shall be levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt . The period involved in these appeals is April 1998 to September 1998 and January 1999 to June 1999 July 1999 to September 1999. During this period, the Central Excise Tariff did not specify cut flowers as excisable goods nor any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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