2015 (3) TMI 295

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..... ggregate of the duties of Customs which would be leviable on like goods produced or manufactured outside India and if imported into India. Therefore, the law is very clear. What is charged on domestic clearances by 100% EOU is duty of excise. In this case the goods namely cut flowers are non-excisable. The judgments cited by the Commissioner support this obvious interpretation of Section 3. Revenu .....

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..... d set aside the demands of duty of ₹ 21,68,083/- and ₹ 9,83,347/- and penalties against the respondent M/s Neha International Ltd. 2. The facts are that the respondent cleared Cut Flowers grown by their 100% EOU, into Domestic Tariff Area (DTA). The case of the respondent was that they have not availed any concession on indigenous inputs/raw materials and also did not use any import .....

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..... Notwithstanding anything contained in this notification the exemption contained herein shall also apply to- (a) 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 e .....

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..... at however we make it clear that the revenue authorities will be at liberty to demand duty on the imported inputs if any used in the production of the cut flowers in question . 4. None appeared for the respondent. Heard the submissions of the learned A.R. for the Revenue. We have carefully gone through the case details. 5. We find that in this case what is demanded is the Central Excise dut .....

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..... law for charging duty. Revenue's reference to Cosco Blossoms Pvt. Ltd. (supra) to justify the duty can be demanded on imported inputs is totally mis-placed and uncalled for because what was demanded in the show-cause notice is Central Excise duty. 6. In view of the above, Revenue's appeals are dismissed. Cross Objections filed by the respondent are also disposed of in the above terms. .....

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