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2019 (11) TMI 949 - AT - Central ExciseClearances to DTA - Benefit of N/N. 23/2003-C.E. dated 31.03.2003 - Machined Bearing Housing Assembly - Turbine Housing Assembly - Department was of the view that the Turbine Housing Assembly is not eligible for exemption under the Notification since the product cleared under DTA is not similar to the goods which are exported - HELD THAT:- The appellant has exported Machined Bearing Housing Assembly whereas the goods cleared in DTA seeking benefit of Notification No. 23/2003-C.E. is Turbine Housing Assembly. It is a fact that both of these are components of turbo-charger. In the appellant’s own case M/S. ABI TURNAMATICS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE [2019 (2) TMI 1296 - CESTAT CHENNAI], the Tribunal after analyzing the said issue, has held in favour of the assesse. The denial of benefit of the Notification and the demand of duty cannot sustain - Appeal allowed - decided in favor of appellant.
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