9911796707
TMI Blog2014 (5) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... al. The Commissioner (Appeals) in the impugned order after relying upon the decision in the case of Cut Flower Unit M/s Cosco Blossoms Pvt. Ltd. vs. Commissioner reported in 2004 (164) ELT 423 (Tri-Del) held that Customs duty is not demandable on cut flowers grown by 100% EOU and cleared for DTA sales. The Commissioner (Appeals) further held that as cut flowers are not excisable, therefore, Central Excise duty is not sustainable. 4. We find that this issue is now settled in the case of L.R. Brothers, Indo Flora Ltd.vs. CC,Meerut reported in 2009 (235) ELT 324 (Tri-Del). The Tribunal after taking into consideration the earlier decision held as under: 5. We have carefully considered the submissions made from both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Development Commissioner, on payment of duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1994 (1 of 1994) 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. 129/94 - CUS. was amended and the old para 3 (a) was substituted by new para 3 (a). The new para 3(a) reads as under :- "Notwithstanding anything contained in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of cut- flowers cleared to DTA has to be calculated as per the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
