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2011 (10) TMI 530 - CESTAT CHENNAIEOUs/EHTP/STP Units - clearance of goods to DTA - Held that:- Goods exported namely Bearing Housing Assembly is not similar to goods cleared in the DTA namely Turbine Wheels. Similar goods are goods which although not alike in all respects have like characteristics 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 not demonstrated before us any similarity between these two products besides blankly stating that both are components of Turbo chargers - appellants have not made out a prima facie case for complete waiver of the pre-deposit - Conditional stay granted.
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