https://www.taxtmi.com/caselaws?id=2846 For 100% EOUs clearing polyester chips to the DTA, the amended Notification No. 2/95-CE required only that the DTA goods have like characteristics and component materials and be commercially interchangeable with the export goods; exact identity was not necessary. On the stated facts, crystalline and amorphous grades of polyester chips were treated as commercially interchangeable, and the duty demand could not stand on merits. The extended limitation period was unavailable because the export shipping bills and related permissions were already before the department, so suppression was not established. Rule 173Q penalty was also inapplicable to EOUs governed by the special removal scheme, rendering the penalty unsustainable. en-us Fri, 14 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2846 For 100% EOUs clearing polyester chips to the DTA, the amended Notification No. 2/95-CE required only that the DTA goods have like characteristics and component materials and be commercially interchangeable with the export goods; exact identity was not necessary. On the stated facts, crystalline and amorphous grades of polyester chips were treated as commercially interchangeable, and the duty demand could not stand on merits. The extended limitation period was unavailable because the export shipping bills and related permissions were already before the department, so suppression was not established. Rule 173Q penalty was also inapplicable to EOUs governed by the special removal scheme, rendering the penalty unsustainable. Case-Laws Central Excise Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2846