https://www.taxtmi.com/caselaws?id=276691 Flush doors and panel doors were treated as different products for exemption purposes because they are separately understood in technical and commercial parlance, classified under different headings, and distinguished by market use, pricing, and manufacturing characteristics. On that basis, they could not be treated as identical goods for denying exemption under Notification No. 10/2003-C.E. The denial of exemption was therefore held unjustified, and the order allowing the exemption was upheld. en-us Tue, 06 Feb 2018 00:00:00 +0530 Fri, 16 Nov 2018 06:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276691 Flush doors and panel doors were treated as different products for exemption purposes because they are separately understood in technical and commercial parlance, classified under different headings, and distinguished by market use, pricing, and manufacturing characteristics. On that basis, they could not be treated as identical goods for denying exemption under Notification No. 10/2003-C.E. The denial of exemption was therefore held unjustified, and the order allowing the exemption was upheld. Case-Laws Central Excise Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276691