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CCE, Hyderabad-IV Versus M/s Parinikka Harvest Floratech Ltd.

2016 (9) TMI 1055 - CESTAT HYDERABAD

100% EOU - Excisability - cut flowers - demand - cut flowers cleared to DTA without informing to the department, without taking permission from the Development Commissioner and without discharging duty liabilities - Held that:- it is found that the issue and methodology of charging duty on articles allowed to be cleared inter alia from a EOU, into DTA is now been said to rest with effect from 18.05.2001 by way of amendment in Notification No. 126/94-Cus. However it is seen that the period of dis .....

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Tariff supported by various case laws. - For the period of dispute, after 18.05.2001, in the present case on such clearances of cut flowers customs duty will be liable to be paid, equal in amount to that leviable on the inputs, if any, that have gone into the production or packaging of such flowers. The matter is therefore remanded to the original adjudicating authority to re-work the duty liability in case any inputs obtained by assessee as per the notification. - Appeal allowed by way of r .....

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rtment, without taking permission from the Development Commissioner for such clearances and without discharging duty liabilities. As a result a demand notice was issued to the assesse demanding Customs duty in terms of Central Excise Act, 1944 and the same was adjudicated vide O-I-O No. 65/2004 dated 31.12.2004 by the Joint Commissioner by determining the customs duty in terms of section 11A of Central Excise Act, 1944 and imposed penalties in terms of Customs Act, 1965. Aggrieved by this order, .....

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ble in terms of definition in Section 2 of Central Excise Act, 1944. Since the cut flowers are not excisable goods the relevant provisions of Section 3 of Central Excise Act, 1944 are not applicable to the case. The Commissioner (Appeals) relied upon the case law M/s Vikran Green Tech(l) Ltd V/s COE, Pune-l reported in [2003 (159) ELT 319 [Tri/Mumbai]], and set aside the demand, interest and penalty. 2. Department has come in appeal against this order submitting that vide Notification No. 56/200 .....

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ing the hearing, Ld. AR Mr. P.S. Reddy reiterated the grounds of appeal. 4. None appeared for the respondent though notice was issued. Since it is an old case of the year 2006, we decided to take up the matter for disposal after hearing the AR and perusal of records. 5. We find that the issue and methodology of charging duty on articles allowed to be cleared inter alia from a EOU, into DTA is now been said to rest with effect from 18.05.2001 by way of amendment in Notification No. 126/94-Cus. Ho .....

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be any duty charged for the said DTA clearances of cut flowers for the reason that flowers are not excisable under the Central Excise Tariff. This conclusion is supported by a number of case laws inter alia: (i) L.R. Brothers, Indo Flora Ltd., Vs CC, Meerut [2009 (235) E.L.T. 324 (Tri-Del)], (ii) COSCO Blossoms Pvt Ltd., Vs CC, Delhi [2004 (164) E.L.T 423 (Tri-Del)], (iii) CCE, Pune-l Vs Vikram Greentech (l) Ltd., [2015 (330) E.L.T. 727 (Tri-Mumbai)] 7. However there is no doubt in our minds th .....

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