https://www.taxtmi.com/caselaws?id=773317 Where the Foreign Trade Policy, 2009-14 leaves "similar goods" undefined, the term must be construed in its ordinary and contextual sense by reference to the policy's object, and not by importing the definition used in the Customs Valuation Rules. The Tribunal held that "similar" means goods with general likeness or correspondence in many respects, not identity, and that different end use does not by itself negate similarity. On that basis, stationary engines cleared into the domestic tariff area by a 100% export oriented unit were treated as similar goods under paragraph 6.8, making the concessional duty under Notification No. 23/2003-CE available. en-us Fri, 20 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 12:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773317 Where the Foreign Trade Policy, 2009-14 leaves "similar goods" undefined, the term must be construed in its ordinary and contextual sense by reference to the policy's object, and not by importing the definition used in the Customs Valuation Rules. The Tribunal held that "similar" means goods with general likeness or correspondence in many respects, not identity, and that different end use does not by itself negate similarity. On that basis, stationary engines cleared into the domestic tariff area by a 100% export oriented unit were treated as similar goods under paragraph 6.8, making the concessional duty under Notification No. 23/2003-CE available. Case-Laws Central Excise Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773317