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2023 (4) TMI 211 - AT - Central Excise100% EOU - disallowance of concessional rate of duty in regard to tipping bodies - benefit of the notification dated 31.03.2003 dis-allowed alleging that the goods cleared to DTA are not similar to the goods exported to the appellant as EOU - whether the tipper bodies cleared by the appellant into DTA, who is 100% EOU, are eligible for the benefit of concessional rate of duty under Notification No.23/2003 CE? HELD THAT:- It can be seen that the appellant has been permitted to clear/sell containers of iron/steel/aluminum/stainless steel/etc. (other than Marine Freight Containers). The allegation of the Department is that the appellant have exported only Marine Freight Containers and Special Purpose Containers. The tipper body and Steel Structures cleared by them are not similar to the goods exported as required under 6.8 of the Foreign Trade Policy - In the case in hand, the product in dispute is ‘Tipping Body’. The authorities below have decided that it is different from Marine Freight Containers and Open Top Containers. The words used in para 6.8 (a) of FTP is that the EOU unit may sell products in DTA which are “similar” to the goods that are exported by the unit. The word used is similar and not identical. It can be seen that the open top containers exported by the appellant is similar to the tipper body used for transportation. It is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU. Further, permission has been granted by the MEPZ to clear containers which are similar - the denial of the benefit of the notification is not justified. The impugned order demanding differential duty is set aside. Appeal allowed.
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