Supreme Court · 2020 INSC 525 · Decided 1 September 2020
M/S. L. R. Brothers Indo Flora LTD. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2020 INSC 525 · [2020] 10 S.C.R. 1043
- Case number
- CIVIL APPEAL No. 7157/2008
- Decided
- 1 September 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act; Central Excise Act Section 3
Headnote
Customs Act, 1962 - Central Excise Act, 1944 - s.3 - Appellant, a 100% Export Oriented Unit (EOU) was engaged in production of cut flowers and flower buds - The 100% EOU is required to export all articles produced by it and was exempted from payment of customs duty on the production of the exported articles vide exemption notification dated 03.06.1994 - Under the said notification, exemption on levy of customs duty was extended even to the inputs used in production of articles sold in domestic market - Thereafter, came amended notification dated
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