https://www.taxtmi.com/caselaws?id=436185 Concessional duty for DTA clearances by a 100% EOU depends on whether the cleared goods are similar, rather than identical, to goods exported or expected to be exported under the Foreign Trade Policy. Similarity is assessed by shared commercial characteristics and function within a broad product class. Tipper bodies were commercially and functionally similar to exported open-top and other transport containers. Consequently, the EOU was eligible for concessional duty under Notification No. 23/2003-C.E., and denial of the benefit was unsustainable. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436185 Concessional duty for DTA clearances by a 100% EOU depends on whether the cleared goods are similar, rather than identical, to goods exported or expected to be exported under the Foreign Trade Policy. Similarity is assessed by shared commercial characteristics and function within a broad product class. Tipper bodies were commercially and functionally similar to exported open-top and other transport containers. Consequently, the EOU was eligible for concessional duty under Notification No. 23/2003-C.E., and denial of the benefit was unsustainable. Case-Laws Central Excise Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436185