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2018 (2) TMI 1386 - AT - Central Excise100% EOU - N/N. 23 of 2003-CE dated 31.03.2003 - Revenue held a view that Zinc powder cleared to DTA is not similar to Zinc ingots exported by the appellant and accordingly, denied the exemption - Held that: - Admittedly, Zinc is manufactured by the appellant and exported in the form of ingots. Some of the zinc is cleared to DTA in the form of powder - there is no reason to deny the exemption to the appellant as the products cleared for export to DTA can be considered “similar” in absence of specific definition restricting the said scope of the said term - appeal allowed - decided in favor of appellant.
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