https://www.taxtmi.com/caselaws?id=172076 The Tribunal dismissed the Revenue's appeals in a case involving Central Excise duty on cut flowers cleared into DTA without payment of duty. It was held that duty demands on cut flowers, considered non-excisable items produced in India, are not sustainable under Notification No. 126/94-Cus. The Tribunal clarified that duty should be demanded on imported inputs used in production, not on the cut flowers themselves. Therefore, the appeals lacked merit and were dismissed. en-us Wed, 11 Sep 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172076 The Tribunal dismissed the Revenue's appeals in a case involving Central Excise duty on cut flowers cleared into DTA without payment of duty. It was held that duty demands on cut flowers, considered non-excisable items produced in India, are not sustainable under Notification No. 126/94-Cus. The Tribunal clarified that duty should be demanded on imported inputs used in production, not on the cut flowers themselves. Therefore, the appeals lacked merit and were dismissed. Case-Laws Customs Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172076