https://www.taxtmi.com/caselaws?id=204255 The notification's use of the term "similar" was applied to determine whether fresh mushrooms cleared for home consumption and processed mushrooms exported outside India could be treated as goods of the same class for concessional duty. Separate classification under different chapter headings was not treated as decisive. On that reasoning, the lower authority regarded fresh and processed mushrooms as similar goods for the purpose of the exemption notification, and the denial of concessional duty was not accepted. en-us Wed, 27 Oct 2010 00:00:00 +0530 Wed, 18 May 2011 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204255 The notification's use of the term "similar" was applied to determine whether fresh mushrooms cleared for home consumption and processed mushrooms exported outside India could be treated as goods of the same class for concessional duty. Separate classification under different chapter headings was not treated as decisive. On that reasoning, the lower authority regarded fresh and processed mushrooms as similar goods for the purpose of the exemption notification, and the denial of concessional duty was not accepted. Case-Laws Central Excise Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204255