Custom Duty is to be paid when condition of exemption not fulfilled

L. R. Brothers Indo Flora Ltd. Vs Commissioner of Central Excise (Supreme Court of India)

The factual matrix leading to the present appeal is that the appellant M/s. L.R. Brothers Indo Flora Ltd. is a 100% Export Oriented Unit3 and engaged in production of cut flowers and flower buds of all kinds, suitable for bouquets and for ornamental purposes. The 100% EOU is required to export all articles produced by it. As a consequence whereof, it is exempted from payment of customs duty on the imported inputs used during production

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