https://www.taxtmi.com/caselaws?id=422722 DTA clearances made with Development Commissioner approval can qualify for exemption under Notification No. 23/2003-CE where the cleared goods are similar to the exported goods and the record supports that position. The article notes that authorised product descriptions, a Chartered Engineer's certificate, and the absence of contrary departmental evidence were sufficient to establish similarity for precision optical components and related assemblies. On that basis, denial of the exemption was unsustainable, and the resulting duty demand and penalty could not stand. The discussion emphasises that mere lack of further technical proof from the assessee does not justify refusal of the exemption when the surrounding record points to similarity. 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 DTA clearances made with Development Commissioner approval can qualify for exemption under Notification No. 23/2003-CE where the cleared goods are similar to the exported goods and the record supports that position. The article notes that authorised product descriptions, a Chartered Engineer's certificate, and the absence of contrary departmental evidence were sufficient to establish similarity for precision optical components and related assemblies. On that basis, denial of the exemption was unsustainable, and the resulting duty demand and penalty could not stand. The discussion emphasises that mere lack of further technical proof from the assessee does not justify refusal of the exemption when the surrounding record points to similarity. Case-Laws Central Excise Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422722