https://www.taxtmi.com/caselaws?id=407786 Paragraph 6.8(a) of the Foreign Trade Policy 2009-14 was read broadly to permit DTA sale of any product manufactured by an EOU producing more than one product, up to 90% of the FOB value of export of the specific products and within the overall 50% ceiling. Twisted yarn and rope were treated as similar goods because they belonged to the same broad product class, shared characteristics, composition and use, and were supported by the Development Commissioner's product grouping. On limitation, regular intimations and returns, together with departmental awareness of the clearances, negatived suppression or misdeclaration, so the extended period could not be invoked. en-us Wed, 19 May 2021 00:00:00 +0530 Fri, 21 May 2021 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407786 Paragraph 6.8(a) of the Foreign Trade Policy 2009-14 was read broadly to permit DTA sale of any product manufactured by an EOU producing more than one product, up to 90% of the FOB value of export of the specific products and within the overall 50% ceiling. Twisted yarn and rope were treated as similar goods because they belonged to the same broad product class, shared characteristics, composition and use, and were supported by the Development Commissioner's product grouping. On limitation, regular intimations and returns, together with departmental awareness of the clearances, negatived suppression or misdeclaration, so the extended period could not be invoked. Case-Laws Central Excise Wed, 19 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407786