https://www.taxtmi.com/caselaws?id=422722 Similarity of Domestic Tariff Area (DTA) clearances to exported goods under Notification No. 23/2003-CE depends on compliance with the Foreign Trade Policy and evidence that the goods fall within the authorised product category. Development Commissioner permissions, the licensed product description, and an unrebutted Chartered Engineer's certificate supported similarity between precision optical components and related assemblies cleared in the DTA and exported goods. In the absence of contrary technical evidence, lack of additional proof from the assessee could not justify denial of exemption. The duty demand and penalty based on disallowance of the exemption were therefore unsustainable. en-us Wed, 18 May 2022 00:00:00 +0530 Fri, 20 May 2022 21:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422722 Similarity of Domestic Tariff Area (DTA) clearances to exported goods under Notification No. 23/2003-CE depends on compliance with the Foreign Trade Policy and evidence that the goods fall within the authorised product category. Development Commissioner permissions, the licensed product description, and an unrebutted Chartered Engineer's certificate supported similarity between precision optical components and related assemblies cleared in the DTA and exported goods. In the absence of contrary technical evidence, lack of additional proof from the assessee could not justify denial of exemption. The duty demand and penalty based on disallowance of the exemption were therefore unsustainable. Case-Laws Central Excise Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422722