https://www.taxtmi.com/caselaws?id=108194 The Tribunal ruled in favor of the appellants, a 100% Export Oriented Unit (EOU) producing cut flowers, in a case concerning the levy of duty on goods cleared to the Domestic Tariff Area (DTA). The Tribunal held that cut flowers, not listed in the Central Excise Tariff Act, were not subject to excise duty when cleared to DTA. The decision emphasized the distinction between customs duty under the Customs Act and excise duty under the Central Excise Act, setting aside the previous order and remanding the case for a fresh decision without requiring pre-deposit of duty and penalty. en-us Tue, 09 Apr 2002 00:00:00 +0530 Fri, 30 Mar 2012 14:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108194 The Tribunal ruled in favor of the appellants, a 100% Export Oriented Unit (EOU) producing cut flowers, in a case concerning the levy of duty on goods cleared to the Domestic Tariff Area (DTA). The Tribunal held that cut flowers, not listed in the Central Excise Tariff Act, were not subject to excise duty when cleared to DTA. The decision emphasized the distinction between customs duty under the Customs Act and excise duty under the Central Excise Act, setting aside the previous order and remanding the case for a fresh decision without requiring pre-deposit of duty and penalty. Case-Laws Central Excise Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108194