2003 (7) TMI 364

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.... Shri Jagdish Singh, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The duty demand is on cut flowers produced in an EOU and removed to Domestic Tariff Area (DTA). Demand has been made under Section 28 of the Customs Act, 1962 and rate applied is the rate applicable to imported cut flowers. The contention of the appellant is that provisions of Section 3 of Central Excise ....