2005 (2) TMI 646

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....Advocates, for the Appellant. Shri L. Narasimhamurthy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The appellants are an Electronic Hardware Technology Park (EHTP) Unit. Notification No. 02/95-C.E., dated 4-1-1995 provides concessional rate of duty on goods supplied to DTA on the condition that the goods are identical with the goods exported. The issues involved i....

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....eason that export under the Customs law means taking out anything out of India. . 3. S/s. T. Rajeswara Sastry and M.S. Nagaraja, the learned Advocates appeared for the appellants and Shri L. Narasimha Murthy, the learned SDR appeared for Revenue. 4. The learned Advocates brought to our notice that the scope of the term 'identical goods' has been explained in CBEC Circular No. 85/95....

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....learances are deemed as exports. The following case law was relied on. Oxide India Pvt. Ltd. v. CCE - 2001 (128) E.L.T. 490 (Tri. - Cal.) wherein it is held that the value of deemed exports is not to be included while computing the value of clearances under Notification 1/93-C.E., dated 28-2-1993. 5. The learned SDR reiterated the findings of the lower authorities. 6. After goin....