https://www.taxtmi.com/caselaws?id=780278 DTA clearances by a 100% EOU were held consistent with Para 6.8(a) of the Foreign Trade Policy because the goods formed part of the same broad class as the exported water treatment and filtration machinery, the LoP had been granted and renewed, and the overall DTA entitlement was not exceeded. The disputed goods were also classified under heading 8421 for filtering or purifying machinery and apparatus for water, not under the residuary entry for parts, applying Section XVI and Chapter 84 notes. As the classification and FTP entitlement were upheld, the differential duty, interest and penalty failed, and the extended period could not be invoked because the clearances were disclosed and departmentally known. en-us Thu, 23 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780278 DTA clearances by a 100% EOU were held consistent with Para 6.8(a) of the Foreign Trade Policy because the goods formed part of the same broad class as the exported water treatment and filtration machinery, the LoP had been granted and renewed, and the overall DTA entitlement was not exceeded. The disputed goods were also classified under heading 8421 for filtering or purifying machinery and apparatus for water, not under the residuary entry for parts, applying Section XVI and Chapter 84 notes. As the classification and FTP entitlement were upheld, the differential duty, interest and penalty failed, and the extended period could not be invoked because the clearances were disclosed and departmentally known. Case-Laws Central Excise Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780278