2010 (10) TMI 379

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..... ncessional 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 therefo .....

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..... ne appears for the respondents in spite of notice; hence we heard the Ld. DR and perused the records. As we find no reason to keep the appeal pending any further, on the ground that the case has been coming up for hearing on several occasions and the respondents have never been present on any occasion. 3. We find that Notification No. 2/95-C.E., dated 4-1-95 uses the expression "similar". Th .....

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