Similarity requirement for domestic sales: DTA clearances must match goods exported or expected to be exported. Clearances from EOUs and EPZ units for home consumption must be of goods similar to those exported or expected to be exported during the specified period and must conform to the Export Import Policy for that period, as provided by the substituted sub clause in the exemption notification.
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Provisions expressly mentioned in the judgment/order text.
Similarity requirement for domestic sales: DTA clearances must match goods exported or expected to be exported.
Clearances from EOUs and EPZ units for home consumption must be of goods similar to those exported or expected to be exported during the specified period and must conform to the Export Import Policy for that period, as provided by the substituted sub clause in the exemption notification.
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