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TMI Blog2012 (11) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... ts used in the production of non-excisable goods cleared to the DTA was to be calculated on actual basis. The amendment to the Notification No. 126/94-CUS. w.e.f. 18-5-01 by the Notification No. 56/01 can have only prospective effect and it cannot be given retrospective effect. In view of this, during the period of dispute, Customs duty on the inputs used in the production of cut-flowers cleared to DTA has to be calculated as per the provisions of the Notification, as it existed during that period. Thus the Custom Duty has been correctly charged in respect of DTA clearances of the cut-flowers - against assessee. - E/2906 to 2911/2004-Mum. - - - Dated:- 4-10-2012 - Mr. S.S. Kang, And Mr. Sahab Singh, JJ. Appearance Shri A.K. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that as the cut flowers are not liable to duty therefore the respondents are liable to pay duty on inputs which are procured without payment of duty as per the provisions of Notification No.126/94-Cus dated 3.06.1994. Therefore the present appeals are beyond the scope of show cause notice. 6. We have gone through the show cause notice whereby duty is demanded in respect of cut flowers cleared to DTA by 100% EOU. 7. The adjudicating authority confirmed the demand however the Commissioner (Appeals) in the impugned order set aside the demand on the ground that the cut flowers are not excisable hence not liable to duty. Now the issue is whether the cut flowers are manufactured by 100% EOU and cleared to DTA are liable to dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the Export-Import Policy and in such quantity and subject to such other limitation and conditions, as may be specified in this behalf by the Development Commissioner, on payment of duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) or where such articles (including rejects, waste and scrap material) are not excisable, on payment of Customs duty on the said goods used for the purpose of production, manufacture or packaging of such articles in an amount equal to the Customs duty leviable on such articles as if imported as such. 5.1.1 With effect from 18-5-01, by amending Notification No. 56/2001-CUS., the Notification No. 126/94-CUS. was amended and the old para 3(a) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hinery provision for determining, the Custom Duty chargeable on the inputs used in the production of non-excisable goods cleared to DTA and as per this machinery provision, the duty was to be in an amount equal to the Custom Duty chargeable on the finished goods, as if imported, as such. However, after the amendment of this Notification w.e.f. 18-5-01, the duty on the inputs used in the production of non-excisable goods cleared to the DTA was to be calculated on actual basis. The amendment to the Notification No. 126/94-CUS. w.e.f. 18-5-01 by the Notification No. 56/01 can have only prospective effect and it cannot be given retrospective effect. In view of this, during the period of dispute, Customs duty on the inputs used in the production ..... X X X X Extracts X X X X X X X X Extracts X X X X
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