https://www.taxtmi.com/caselaws?id=436185 For DTA clearance by a 100% EOU, the governing test under para 6.8(a) of the Foreign Trade Policy is whether the goods are similar to the exported or expected export goods, not whether they are identical. The article explains that similarity is assessed by commercial and functional likeness within the same broad product class. On the stated facts, tipper bodies cleared into DTA were treated as similar to exported open top containers and other transport containers, so denial of concessional duty under Notification No. 23/2003-C.E. was not justified and the notification benefit was available. 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 For DTA clearance by a 100% EOU, the governing test under para 6.8(a) of the Foreign Trade Policy is whether the goods are similar to the exported or expected export goods, not whether they are identical. The article explains that similarity is assessed by commercial and functional likeness within the same broad product class. On the stated facts, tipper bodies cleared into DTA were treated as similar to exported open top containers and other transport containers, so denial of concessional duty under Notification No. 23/2003-C.E. was not justified and the notification benefit was available. Case-Laws Central Excise Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436185