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    <title>2013 (3) TMI 528 - CESTAT MUMBAI</title>
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    <description>Domestic Tariff Area clearances of cut flowers by a 100% Export Oriented Unit are chargeable to customs duty equal to the duty payable on import of similar goods. Cut flowers classified under Chapter Heading 0603.10 were treated as subject to this duty consequence when cleared into the Domestic Tariff Area. The applicable principle is that DTA clearances by a 100% EOU attract customs-duty-equivalent liability based on the import duty chargeable on the same goods.</description>
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