https://www.taxtmi.com/caselaws?id=388700 For exemption under Notification No. 23/2003-C.E., the Tribunal considered whether goods cleared in the Domestic Tariff Area were "similar goods" to the exported goods. It held that the definition of similar goods in the Customs Valuation Rules could not be imported into a notification issued under a different enactment. On the facts, both sets of goods were components of turbo-chargers, and the issue had already been decided in the assessee's own favour in an earlier matter. The denial of exemption and the consequent duty demand were therefore unsustainable, and relief followed for the assessee. en-us Mon, 28 Oct 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388700 For exemption under Notification No. 23/2003-C.E., the Tribunal considered whether goods cleared in the Domestic Tariff Area were "similar goods" to the exported goods. It held that the definition of similar goods in the Customs Valuation Rules could not be imported into a notification issued under a different enactment. On the facts, both sets of goods were components of turbo-chargers, and the issue had already been decided in the assessee's own favour in an earlier matter. The denial of exemption and the consequent duty demand were therefore unsustainable, and relief followed for the assessee. Case-Laws Central Excise Mon, 28 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388700