https://www.taxtmi.com/caselaws?id=325196 The Tribunal held that no customs duty is chargeable on fresh cut flowers grown and cleared in the Domestic Tariff Area (DTA) by a 100% Export Oriented Unit (EOU). The Tribunal found that customs duty is only payable on imported goods used in the production of non-excisable goods, not on the final non-excisable product itself. As no evidence showed imported inputs were used in producing the cut flowers, the duty demand was deemed unsustainable. The Commissioner (Appeals) order was upheld, and the Revenue's appeals were dismissed. en-us Wed, 05 Aug 2015 00:00:00 +0530 Sat, 12 Mar 2016 21:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325196 The Tribunal held that no customs duty is chargeable on fresh cut flowers grown and cleared in the Domestic Tariff Area (DTA) by a 100% Export Oriented Unit (EOU). The Tribunal found that customs duty is only payable on imported goods used in the production of non-excisable goods, not on the final non-excisable product itself. As no evidence showed imported inputs were used in producing the cut flowers, the duty demand was deemed unsustainable. The Commissioner (Appeals) order was upheld, and the Revenue's appeals were dismissed. Case-Laws Central Excise Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325196