2010 (10) TMI 532 - AT - Central Excise

Concessional rate of duty - Notification No. 2/95-C.E. dated 4-1-95 -Benifit is denied that the fresh mushrooms cleared by the respondents for home consumption on the ground that the processed mushrooms which were exported were not similar to the goods cleared for home consumption - Held that - the Commissioner (Appeals) has given a detailed finding after noting that the fresh mushrooms and processed mushrooms even though classifiable under separate chapter headings belong to the same class of goods and therefore both are similar - Decided in favour of assessee.

Summary

The judgment by the Appellate Tribunal CESTAT, Chennai in 2010 upheld the benefit of concessional duty rate for fresh mushrooms cleared for home consumption, despite being different from processed mushrooms exported. The Tribunal ruled that both fresh and processed mushrooms, though classified under separate headings, are considered similar goods under Notification No. 2/95-C.E., dated 4-1-95. The appeal was rejected due to the similarity between the goods.