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2010 (10) TMI 532 - AT - Central ExciseConcessional rate of duty - Notification No. 2/95-C.E., dated 4-1-95 -Benifit is denied that the fresh mushrooms cleared by the respondents for home consumption, on the ground that the processed mushrooms which were exported were not similar to the goods cleared for home consumption - Held that:- the Commissioner (Appeals) has given a detailed finding, after noting that the fresh mushrooms and processed mushrooms even though classifiable under separate chapter headings, belong to the same class of goods and therefore both are similar - Decided in favour of assessee.
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