Court Clarifies Duty on Cut-Flowers Cleared by 100% EOU in DTA; Interprets "as if imported" Clause.

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....DTA clearances of the cut-flowers (non-excisable goods) - 100% EOU - words “in an amount equal to the Custom Duty leviable on such articles, as if imported, as such” mentioned in Notification ibid should be read as it is - AT....