Can Customs Duty Be Imposed on Non-Excisable Goods Sold Domestically by 100% Export Oriented Units?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....100% EOU - Whether customs duty can be charged on the non-excisable goods produced in India and sold in DTA by an EOU? - the appellant, having availed exemption under the notification, cannot evade customs duty on the imported inputs at the rate prescribed by the notification. - since the cut flowers are non-excisable goods, the demand for payment of customs duty had rightly been made - SC....