TMI Blog2011 (10) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... teristics and like component material which enable them to perform the same function and make them commercially interchangeable. Similar goods are also expected to have similar quality, reputation and trademark. Prima facie, we find that Bearing Housing Assembly and Turbine Wheels have different characteristics; different functions and they are not commercially interchangeable. The appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Department that the appellants can only clear Turbine Wheels in the DTA, to the extent of 50% of FOB value of exports of Turbine Wheels only. Since, they have exported only Rs. 72,683/- worth of one consignment of Turbine Wheels, they are entitled to clear Rs. 36,342/- worth of Turbine Wheel in the DTA on payment of concessional rate of duty under Notification No. 23/2003-C.E., dated 31-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are entitled to DTA clearance up to 50% of the FOB value on total export value of Bearing Housing Assembly, which is similar to Turbine Wheels both being parts of Turbo Chargers. He has also argued on the ground of time-bar. 4. Prima facie, we find that the goods exported namely Bearing Housing Assembly is not similar to goods cleared in the DTA namely Turbine Wheels. Similar goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod. The appellants have also not pleaded financial hardship except stating that they have a strong case on merits. 6. Under the circumstances, we are of the view that the appellants have not made out a prima facie case for complete waiver of the pre-deposit. Accordingly, we direct the appellants to pre-deposit 50% of the duty amount within eight weeks from the date of receipt of this order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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