2018 (2) TMI 1386

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.... the Appellant. Rep. by Shri H.C. Saini, AR - for the Respondent. ORDER Per: B. Ravichandran The present appeal is filed against order dated 19.12.2016 of Commissioner (Appeals), Central Excise, Jaipur. The appellants, operating as an EOU, are engaged in the manufacture of Zinc ingots and have obtained due authorization from the Ministry of Commerce, in this regard. 2. The dispute i....

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....to DTA is not similar to Zinc ingots exported by the appellant and accordingly, denied the exemption as above. 4. Ld. Counsel for the appellant submitted that the licence for manufacture as EOU as given by the Ministry of Commerce refer to the product as Zinc. The form of the product either in ingot or as powder will not make them dis-similar for denying the exemption. He relied on the decision....

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.... have been far easier for the rule-makers to use the expression "final Products falling under the same heading sub-heading as that of final products cleared for exports" in the proviso to Rule 57F(3) an express their intent clearly. Since that has not been done, the word „similar" needs to be given a wider meaning beyond the concept of headings/sub-headings of the Tariff. We know there are e....