Supreme Court of India · 2020-09-01

M/S.L.R.BROTHERS,INDO FLORA LTD. THROUGH ITS DIRECTOR vs COMISSIONER OF CENTRAL EXCISE

Citation / case number: SC 2008/28556
Court: Supreme Court of India
Petitioner: M/S.L.R.BROTHERS,INDO FLORA LTD. THROUGH ITS DIRECTOR
Respondent: COMISSIONER OF CENTRAL EXCISE
Author: HON'BLE MR. JUSTICE A.M. KHANWILKAR
Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR, HON'BLE MR. JUSTICE DINESH MAHESHWARI, HON'BLE MR. JUSTICE SANJIV KHANNA

Judgment text excerpt

The Supreme Court addressed the appeal by M/s. L.R. Brothers Indo Flora Ltd. concerning the confirmation of 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, and clarified the conditions under which such exemptions apply. Ultimately, the court upheld the Tribunal's decision, affirming the customs duty levied on the appellant's sales.