2003 (7) TMI 364 - AT - Customs

Summary

The duty demand on cut flowers produced in an EOU and removed to DTA was challenged. Appellant argued that Central Excise Act, not Customs Act, applied. Tribunal agreed, stating duty payable is as per proviso to Section 3 of Central Excise Act. Waiver of pre-deposit allowed. Case to be heard on 18th September, 2003.