2013 (3) TMI 528

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..... Commissioner of Customs, Meerut (2008 (7) TMI 288 - CESTAT, NEW DELHI) after taking into consideration the earlier decision of the Cosco Blossoms [2003 (12) TMI 114 - CESTAT, NEW DELHI] DTA clearance of cut-flowers by 100% EOU would attract customs duty in an amount equal to customs duty chargeable on import of such cut-flowers - against assessee. - E/2912 & 2913/04 and E/CO-589 & 590/04 - A/894 .....

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..... respondents are 100% EOU engaged in the manufacture of Fresh Cut Flowers falling under Chapter Heading N. 0603.10 of schedule to Customs Tariff Act, 1985. The respondents cleared their product to the Domestic Tariff Area (DTA). The issue is in respect of Cut Flowers cleared to DTA. The Commissioner (Appeals) in the impugned order held that as the cut flowers cleared by 100% EOU to DTA are not liab .....

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