TMI Blog2012 (11) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the goods cleared to DTA which belongs to the same class. The similar goods means which are similar or which belong to the same class of the goods exported. In the present case as the applicant exported ceramic colours and also cleared ceramic colours in diluted form to DTA - No merit in contention of the applicant - pre-deposit of the dues is waived and recovery of the same is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The benefit of the Notification is being denied on the ground that the goods cleared to DTA are not similar to the goods exported. 3. The contention of the applicant is that the applicant exported the ceramic colours in concentrated form and that applicant is clearing to DTA the same goods in a diluted form at a lower value. The contention is that as per Notification No.23/03, the benefit of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the benefit of the Notification is available in respect of the goods cleared to DTA which belongs to the same class. The applicant also relied upon the decision of the Tribunal in the case of Futura Polymers vs CC, Chennai reported in 2008 (221) ELT 272 (Tri.- Chennai). 4. The contention of the Revenue is that the benefit of the Notification is available in respect of the goods which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learing to DTA. The issue involved in this appeal is whether similar' is to be considered as identical'. The Board issued a circular dated 26.7.1995 interpreting the provisions of Notification 2/95 where the word identical' was mentioned to clarify identical means similar or belongs to same class. Subsequently in the present Notification, the word identical' is substituted by similar'. The si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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