https://www.taxtmi.com/caselaws?id=408020 Ceramic colours cleared in the domestic tariff area were treated as similar to the exported goods because they belonged to the same class, were manufactured by the same process, and differed only in concentration or dilution; the exemption under Notification No. 23/2003-CE was therefore available and paragraph 6.8 of the Foreign Trade Policy was not breached. The extended period of limitation was also held unavailable because the assessee had obtained Development Commissioner permission, filed returns regularly, and the record did not show suppression of facts or intent to evade duty. The demand failed on merits and consequential relief followed. en-us Wed, 19 May 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408020 Ceramic colours cleared in the domestic tariff area were treated as similar to the exported goods because they belonged to the same class, were manufactured by the same process, and differed only in concentration or dilution; the exemption under Notification No. 23/2003-CE was therefore available and paragraph 6.8 of the Foreign Trade Policy was not breached. The extended period of limitation was also held unavailable because the assessee had obtained Development Commissioner permission, filed returns regularly, and the record did not show suppression of facts or intent to evade duty. The demand failed on merits and consequential relief followed. Case-Laws Central Excise Wed, 19 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408020