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Issues: Whether, on DTA clearance of non-excisable cut flowers manufactured by a 100% EOU, customs duty on the inputs used in production was payable in an amount equal to the customs duty leviable on the finished goods as if imported, and whether the amendment brought by Notification No. 56/2001-Cus. operated retrospectively.
Analysis: The governing exemption notification, as it stood during the relevant period, contained a machinery provision for quantifying duty on inputs used in the production of non-excisable goods cleared into the domestic market. On its wording, the duty payable was linked to the customs duty leviable on the finished goods as if imported. The later amendment substituted the earlier language and provided for calculation on actual basis, but there was nothing to indicate retrospective operation. The amended language therefore applied only prospectively from its effective date.
Conclusion: Customs duty on the inputs used for the DTA clearance of cut flowers was correctly demanded on the basis applicable during the period in dispute, and the later amendment could not be given retrospective effect.
Final Conclusion: The duty demand was upheld and the Revenue's appeal succeeded.
Ratio Decidendi: Where an exemption notification prescribes a specific method for computing duty on inputs used in non-excisable goods cleared to the domestic market, that method governs the period in force, and a later substitution altering the computation method operates only prospectively unless the notification expressly provides otherwise.
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