2010 (10) TMI 379 - AT - Central Excise

Concessional rate of duty - Mushrooms - The processed mushrooms which were exported were not similar to the goods cleared for home consumption - The concessional rate of duty is available only if the goods were similar to the goods exported outside India - Notification No. 2/95-C.E., dated 4-1-95 uses the expression similar - The Commissioner (Appeals) has given a detailed finding, after noting that the fresh mushrooms and processed mushrooms eventhough classifiable under separate chapter headings, belong to the same class of goods and therefore both are similar - The impugned order uphold and reject the appeal.

Summary

The Appellate Tribunal CESTAT, CHENNAI upheld the benefit of concessional rate of duty for fresh mushrooms cleared for home consumption under Notification No. 2/95-C.E. The Tribunal found that fresh and processed mushrooms, though classified differently, are similar goods and rejected the appeal.