Tribunal rules duty on cut flowers from EOU to DTA under Central Excise Act

The Tribunal ruled in favor of the appellant, stating that the duty on cut flowers produced in an EOU and removed to DTA is governed by the Central Excise Act, not the Customs Act. The duty payable is as per the proviso to Section 3 of the Central Excise Act. The Tribunal allowed waiver of pre-deposit, and the case is scheduled for a hearing on 18th September 2003.

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The duty demand on cut flowers produced in an EOU and removed to DTA was challenged. Appellant argued that Central Excise Act, not Customs Act, applied. Tribunal agreed, stating duty payable is as per proviso to Section 3 of Central Excise Act. Waiver of pre-deposit allowed. Case to be heard on 18th September, 2003.

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