9911796707
TMI Blog2014 (5) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... eable on the import of cut-flowers, as such – words “in an amount equal to the Custom Duty leviable on such articles, as if imported, as such” mentioned in Notification ibid should be read as it is – so, custom duty on import of Cut flowers is rightly charged - Following decision of LR. BROTHERS, INDO FLORA LTD. Versus COMMISSIONER OF CUSTOMS, MEERUT [2008 (7) TMI 288 - CESTAT, NEW DELHI] - Decided in favour of Revenue. - E/2659,2660,2661/04 - A/10 TO 12 /13/EB/C - II - Dated:- 6-11-2012 - S.S. Kang And Sahab, JJ. For the Appellant : FMs. D.M. Durando,Deputy Commissioner (AR) For the Respondent : None PER: S.S. Kang 1. Heard the learned Deputy Commissioner (A.R.), as none appeared on behalf of the respondent in spite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which had been cleared to DTA, is to be taken as an amount equal to Custom Duty chargeable on the import of cut- flowers, as such, or it should be the actual Custom Duty on the inputs used in the production of cut- flowers cleared to DTA. 5.1 Para 3 (a) of the Notification No. 126/94-CUS. during the period of dispute read as under:- Notwithstanding anything contained in this notification the exemption contained herein shall also apply to the said goods which on importation into India are used for the purposes of production, manufacture or packaging of articles and such articles (including rejects, waste and scrap material arising in the course of production, manufacture or packaging of such articles), even if not exported ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the 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, Customs duty equal in amount to that leviable on the inputs obtained under this notification and used for the purpose of production, manufacture or packaging of such articles, which would have been paid, but for the exemption under this notification, shall be payable at the time of clearance of such articles. 5.2 From reading of para 3 (a) of the Notification No. 126/94- CUS. as it existed during the period of dispute i.e. during period prior to 18-5-01 and as it existed during the period w.e.f 18.5.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs Ltd. (supra) [2006 (196) E.L.T. 431 Tri.- Bang)] and Cosco Blossoms Pvt. Ltd. (supra), the implications of the wording of para 3 (a) of the exemption notification during the period of dispute or where such articles [including rejects, waste and scrap material] are not excisable, on payment of Cu stom Duty on the said goods used for the purpose of production, manufacture or packaging of such articles in an amount equal to the Custom Duty leviable on such articles, as if imported, as such , had not been considered. If the Appellant s view accepted, the words in an amount equal to the Custom Duty leviable on such articles, as if imported, as such would become redundant. It is well settled principle of interpretation of statute that a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
