2019 (2) TMI 1186

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.... moulds, jigs and fixtures. The appellants exported some quantity of bearing housings and large quantity of precision automotive components (cylinders). In DTA, they cleared large quantity of bearing housing. On scrutiny of records, it appeared to the department that in terms of para 6.8(a) of Foreign Trade Policy 2009 - 2014, the units other than gems and jewellery units, may sell goods upto 50% of FOB value of exports subject to fulfillment of positive NFE on payment of concessional duties. Within this entitlement of DTA sale, a unit may sell in DTA, its products similar to the goods which are exported or expected to be exported. However, units which are manufacturing and exporting more than one product can sell any of these products into....

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.... demand with interest and also imposed penalty under Rule 25(1) of the Central Excise Rules, 2002. Hence this appeal. 3. When the matter came up for hearing, ld. counsel Shri S. Murugappan made oral and written submissions which can be broadly summarized as under:- 3.1 There is no distinction between turbo charger components or precision automotive components in the green card. Hence, scope of the expression is to be seen in this context. 3.2 "Similar goods" definition cannot be taken from another enactment / rule. In this regard, he relied on the following decisions:- a. Meghmani Industries Ltd. Vs. Commissioner of Central Excise, Ahmedabad - 2010 (261) ELT 411 (Tri. Ahmd.) b. Commissioner of Central Excise, Pune....

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....de Sl. No. 3 of the Notification. In para 9(a) of the impugned order, the adjudicating authority has observed that it may be a fact that Bearing Housing Machine and Precision Automotive components may belong to the broad categories commonly known as „automotive components‟. In the Green car, the permission is for manufacture / export of Precision Automotive Components and Ancillaries, Turbo Chargers and parts thereof. The department has relied upon Board Circular to hold the goods are not similar. The said Circular refers to definition of similar goods from Customs Valuation Rules. In Meghmani Industries - 2010(261) ELT 41 (Tri. Ahmd.),it is held that the definition of similar goods in Customs Valuation Rules cannot be imported ....