M/S.L.R.Brothers,Indo Flora Ltd. ... vs Comissioner Of Central Excise

The Supreme Court addressed the appeal of M/s. L.R. Brothers Indo Flora Ltd. against the Customs, Excise & Service Tax Appellate Tribunal's decision confirming customs duty on the sale of cut flowers within the Domestic Tariff Area. The court examined the applicability of Notification No. 126/94-Cus, which provides exemptions for 100% Export Oriented Units. Ultimately, the court upheld the Tribunal's order, affirming the customs duty levied on the appellant's domestic sales.