https://www.taxtmi.com/highlights?id=69107 100% EOU - disallowance of concessional rate of duty in regard to tipping bodies - It can be seen that the open top containers exported by the appellant is similar to the tipper body used for transportation. It is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU. Further, permission has been granted by the MEPZ to clear containers which are similar - the denial of the benefit of the notification is not justified. - AT en-us Fri, 07 Apr 2023 12:27:32 +0530 Fri, 07 Apr 2023 12:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69107 100% EOU - disallowance of concessional rate of duty in regard to tipping bodies - It can be seen that the open top containers exported by the appellant is similar to the tipper body used for transportation. It is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU. Further, permission has been granted by the MEPZ to clear containers which are similar - the denial of the benefit of the notification is not justified. - AT Highlights Central Excise Fri, 07 Apr 2023 12:27:32 +0530 https://www.taxtmi.com/highlights?id=69107