TMI Blog2014 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... cles as if they are imported as such. In other words the duty demand is on the imported inputs and not on the articles which have been produced and such duty is demandable at the time of clearance of the non-excisable articles into DTA. Notification does not permit demand of duty on the articles manufactured/produced in Indian when cleared into DTA. In the present case, the show cause notice proposes to demand excise duty on cut-flowers which are not excisable. Therefore, the provisions of Notification 126/94 has no application - Decision in the of Cosco Blossoms Pvt. Ltd. vs. Commissioner of Customs [2003 (12) TMI 114 - CESTAT, NEW DELHI] followed - goods produced in an EoU cannot be treated as imported goods and only excise duty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, when the respondent cleared cut-flowers, they should have discharged duty liability on the cut-flowers in an amount equal to the customs duty leviable, as if the cut-flowers have been imported, which the respondent has not done. Therefore, the lower appellate authority erred in setting aside the demands. He relies on the decision of the Tribunal in the case of L.R. Brothers, Indo Flora Ltd. vs. Commissioner of Customs, Meerut 2009 (235) ELT 324; Commissioner of Central Excise, Pune - I vs. Horizon Flora India Ltd. and Cosco Blossoms Pvt. Ltd. vs. Commissioner of Customs 2004 (164) ELT 423. Accordingly, he pleads that the impugned order be set aside and the appeals allowed. 3. The learned counsel for the respondent submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into DTA. Notification does not permit demand of duty on the articles manufactured/produced in Indian when cleared into DTA. In the present case, the show cause notice proposes to demand excise duty on cut-flowers which are not excisable. Therefore, the provisions of Notification 126/94 has no application. 4.1 This Tribunal in the case of Cosco Blossoms Pvt. Ltd. vs. Commissioner of Customs 2004 (164) ELT 423 dealt with a similar situation and held that, goods produced in an EoU cannot be treated as imported goods and only excise duty under Section 3 of the Central Excise Act is payable and customs duty is not demandable. The Tribunal further held that, custom duty can be demanded on the imported inputs, if any, used in the production of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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