https://www.taxtmi.com/caselaws?id=115302 Notification No. 02/95-C.E. was construed with the Board's clarification that "identical" goods includes goods that are similar or belong to the same class, so DTA clearances could not be denied exemption merely because they were not identical in every respect to the exported goods. Inter-unit transfers to another EHTP unit were treated as exports under Para 9.10 of the EXIM Policy 1997-2002, because supplies to EOU/EHTP/STP units were deemed to count towards export performance. On that basis, the denial of notification benefit and the resulting duty demand could not be sustained. en-us Fri, 11 Feb 2005 00:00:00 +0530 Fri, 25 May 2012 17:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115302 Notification No. 02/95-C.E. was construed with the Board's clarification that "identical" goods includes goods that are similar or belong to the same class, so DTA clearances could not be denied exemption merely because they were not identical in every respect to the exported goods. Inter-unit transfers to another EHTP unit were treated as exports under Para 9.10 of the EXIM Policy 1997-2002, because supplies to EOU/EHTP/STP units were deemed to count towards export performance. On that basis, the denial of notification benefit and the resulting duty demand could not be sustained. Case-Laws Customs Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115302