https://www.taxtmi.com/caselaws?id=355965 The term "similar" in an exemption notification was interpreted broadly, meaning goods need only resemble each other in relevant respects and need not be identical in form or tariff classification. On that construction, zinc powder cleared into the domestic tariff area was treated as similar to zinc ingots exported by the assessee because the notification did not impose a narrower definition. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit of the notification. en-us Fri, 29 Dec 2017 00:00:00 +0530 Thu, 22 Feb 2018 06:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355965 The term "similar" in an exemption notification was interpreted broadly, meaning goods need only resemble each other in relevant respects and need not be identical in form or tariff classification. On that construction, zinc powder cleared into the domestic tariff area was treated as similar to zinc ingots exported by the assessee because the notification did not impose a narrower definition. The denial of exemption was therefore unsustainable, and the assessee was entitled to the benefit of the notification. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355965