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Issues: (i) Whether denial of the benefit of Notification No. 02/95-C.E. on the ground that the goods cleared to DTA were not identical to the exported goods was justified; and (ii) whether clearances made to another EHTP unit on inter-unit transfer basis were to be treated as exports under Para 9.10 of the EXIM Policy 1997-2002.
Issue (i): Whether denial of the benefit of Notification No. 02/95-C.E. on the ground that the goods cleared to DTA were not identical to the exported goods was justified.
Analysis: The expression "identical with the goods exported" in Notification No. 02/95-C.E. was read in light of the Board's circular clarifying that the expression should be construed to mean goods which are similar or belong to the same class. On that construction, the goods cleared to DTA could not be excluded from the notification benefit merely because they were not identical in every respect to the exported goods.
Conclusion: Denial of the exemption was not justified, and the benefit of Notification No. 02/95-C.E. was available to the assessee.
Issue (ii): Whether clearances made to another EHTP unit on inter-unit transfer basis were to be treated as exports under Para 9.10 of the EXIM Policy 1997-2002.
Analysis: Para 9.10 of the EXIM Policy treated supplies to other EOU/EHTP/STP units as counting towards export performance. In view of that deeming treatment, inter-unit clearances were to be regarded as exports for the purpose of the notification scheme.
Conclusion: Inter-unit transfers to other EHTP units were to be treated as exports.
Final Conclusion: The duty demand based on denial of the notification benefit could not be sustained, and the appeal succeeded with consequential relief.
Ratio Decidendi: Where an exemption notification uses the expression "identical goods," a board clarification may construe it to include similar goods of the same class, and supplies deemed to be exports under the applicable policy must be given that effect for exemption purposes.
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