C.N.B. Nair, Member (T)
1. 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 Act apply to goods produced in an EOU and removed to DTA, and not the provisions of Customs Act. It is, therefore, submitted that the entire duty demand is not sustainable. It is also pointed out that the appellant had completed his export obligation and no imported goods also had been used in growing these flowers. 2. We find merit in the submission of the appellant. It is settled law that the duty payable on goods removed to DTA by an EOU is the duty as stipulated in proviso to Section 3 of the Central Excise Act. In view of this, waiver of pre-deposit is allowed. Matter to come up for hearing on 18th September, 2003.
Cosco Blossoms Pvt. Ltd v. Commissioner Of Central Excise
Cosco Blossoms Pvt. Ltd v. Commissioner Of Central Excise
(Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi)
Stay Order No. 256/2003-Nb(A) In Appeal No. C/236/2003-Nb(A) | 18-07-2003
Advocate List
- For Petitioner : J.M. Sharma, Consultant
- For Respondent : Jagdish Singh, JDR
Bench
- C.N.B. NAIR, T
- P.G. CHACKO, MEMBER
Eq Citations
- 2003 (156) ELT 413 (TRI. - Delhi)
- LQ/CESTAT/2003/644
Head Note
CUSTOMS, CENTRAL EXCISE AND CUSTOMS (ADJUDICATION) ACT, 1962 — S. 28 — Cut flowers produced in EOU and removed to DTA — Duty demand made under S. 28 of Customs Act and rate applied is the rate applicable to imported cut flowers — Held, provisions of S. 3 of Central Excise Act apply to goods produced in EOU and removed to DTA, and not provisions of Customs Act — Duty payable on goods removed to DTA by an EOU is the duty as stipulated in proviso to S. 3 of Central Excise Act — Central Excise Act, 1944, S. 3
