https://www.taxtmi.com/caselaws?id=355965 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, an EOU manufacturing Zinc ingots, regarding the eligibility for exemption under Notification No.23 of 2003-CE. The dispute revolved around whether Zinc powder cleared to DTA was similar to Zinc ingots exported. The Tribunal interpreted "similar" broadly, emphasizing resemblance rather than identical classification. As the products were manufactured by the appellant and shared common characteristics, the Tribunal allowed the appeal, setting aside the denial of exemption by the Revenue. The decision underscored a flexible approach to similarity for exemption eligibility, benefiting the appellant in this case. 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 Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, an EOU manufacturing Zinc ingots, regarding the eligibility for exemption under Notification No.23 of 2003-CE. The dispute revolved around whether Zinc powder cleared to DTA was similar to Zinc ingots exported. The Tribunal interpreted "similar" broadly, emphasizing resemblance rather than identical classification. As the products were manufactured by the appellant and shared common characteristics, the Tribunal allowed the appeal, setting aside the denial of exemption by the Revenue. The decision underscored a flexible approach to similarity for exemption eligibility, benefiting the appellant in this case. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355965