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TMI Blog2016 (9) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... t flowers and on which the order in original had inter alia confirmed demand, which on appeal was set aside by the Commissioner (Appeals). Therefore, prior to the amendment with effect from 18.05.2001 to Notification No. 126/94 dated 03.06.1994 there cannot be any duty charged for the said DTA clearances of cut flowers for the reason that flowers are not excisable under the Central Excise Tariff supported by various case laws. For the period of dispute, after 18.05.2001, in the present case on such clearances of cut flowers customs duty will be liable to be paid, equal in amount to that leviable on the inputs, if any, that have gone into the production or packaging of such flowers. The matter is therefore remanded to the original adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first aspect / factor that the goods i.e. cut flowers are nowhere (in any schedule) mentioned in the Central Excise Tariff Act, 1985 and hence they are non excisable in terms of definition in Section 2 of Central Excise Act, 1944. Since the cut flowers are not excisable goods the relevant provisions of Section 3 of Central Excise Act, 1944 are not applicable to the case. The Commissioner (Appeals) relied upon the case law M/s Vikran Green Tech(l) Ltd V/s COE, Pune-l reported in [2003 (159) ELT 319 [Tri/Mumbai]], and set aside the demand, interest and penalty. 2. Department has come in appeal against this order submitting that vide Notification No. 56/2001 dated 18.05.2001, the Notification No. 126/94 has been amended to clarify that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason that flowers are not excisable under the Central Excise Tariff. This conclusion is supported by a number of case laws inter alia: (i) L.R. Brothers, Indo Flora Ltd., Vs CC, Meerut [2009 (235) E.L.T. 324 (Tri-Del)], (ii) COSCO Blossoms Pvt Ltd., Vs CC, Delhi [2004 (164) E.L.T 423 (Tri-Del)], (iii) CCE, Pune-l Vs Vikram Greentech (l) Ltd., [2015 (330) E.L.T. 727 (Tri-Mumbai)] 7. However there is no doubt in our minds that post 18.05.2001, as per the amended Notification No. 126/94 customs duty is leviable on inputs obtained as per this notification and used for production, manufacture and packing of such goods. 3. Notwithstanding anything contained in this notification, the exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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