2013 (10) TMI 939

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....Kulkarni, Dy. Commissioner (AR) For the Respondent : None PER : P R Chandrasekharan The Revenue is in appeal against Order-in-Appeal no. P I/70 & 71/2004 dated 06/07/2004 passed by the Commissioner of Central Excise & Customs (Appeals), Pune. 2. The issue involved in these appeals relates to levy of excise duty on cut flowers cleared by the respondent, M/s Valplus Biotech Ltd., & M/s P....

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....the case of VikramIspat vs. Commissioner 2000(196)ELT 800(Tri-LB) wherein it had been held that under section 3 of the Act the customs duty is not leviable and what can be charged in respect of clearance from 100% EOU into DTA is only excise duty leviable under section 3 of the Act. 3. The Ld. Deputy Commissioner (AR) appearing for the Revenue submits that in terms of the Notification no. 126/9....

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....toms Act, 1962 (52 of 1962), or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the ....