https://www.taxtmi.com/caselaws?id=205089 Fresh mushrooms cleared for home consumption were treated as eligible for concessional duty where the notification used the term "similar" as the governing criterion. The goods cleared domestically and the exported mushrooms were found to fall within the same class of goods, and different chapter headings did not by themselves defeat similarity for notification purposes. On that basis, denial of the concessional rate was not justified, and the benefit of the notification was upheld. en-us Tue, 12 Oct 2010 00:00:00 +0530 Fri, 19 Aug 2011 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205089 Fresh mushrooms cleared for home consumption were treated as eligible for concessional duty where the notification used the term "similar" as the governing criterion. The goods cleared domestically and the exported mushrooms were found to fall within the same class of goods, and different chapter headings did not by themselves defeat similarity for notification purposes. On that basis, denial of the concessional rate was not justified, and the benefit of the notification was upheld. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205089