https://www.taxtmi.com/caselaws?id=32783 For DTA clearances of non-excisable cut-flowers by a 100% EOU before 18-05-2001, customs duty under para 3(a) of Notification No. 126/94-Cus. was computed on the imported inputs used in manufacture, not on the finished goods as if imported. The later amendment by Notification No. 56/2001-Cus. introduced a different computation basis but operated only prospectively from 18-05-2001. Reading the unamended provision as a whole, liability remained linked to the inputs used, and the contrary construction would make part of the language redundant. Duty was therefore correctly charged on that basis. en-us Thu, 17 Jul 2008 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32783 For DTA clearances of non-excisable cut-flowers by a 100% EOU before 18-05-2001, customs duty under para 3(a) of Notification No. 126/94-Cus. was computed on the imported inputs used in manufacture, not on the finished goods as if imported. The later amendment by Notification No. 56/2001-Cus. introduced a different computation basis but operated only prospectively from 18-05-2001. Reading the unamended provision as a whole, liability remained linked to the inputs used, and the contrary construction would make part of the language redundant. Duty was therefore correctly charged on that basis. Case-Laws Customs Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32783