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TMI Blog2012 (11) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... r: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,37,25,726/-, interest and penalties. The demand is confirmed after denying the benefit of Notification No.23/03-CE dated 31.3.2003 in respect of the goods cleared to DTA by the applicant. The applicant is a 100% EOU and engaged in the manufacture of ceramic colours. The applicant got ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared to DTA should be identical and the Board issued a circular No.85/95-Cus dated 26.7.1995 where it has been clarified that the identical goods means similar or which belongs to the same class as the exported goods. The applicant also relied upon the decision of the Tribunal in the case of VXL Instruments Pvt. Ltd. vs. CC, Bangalore reported in 2005(187) ELT 224 (Tri.-Bang.) where the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lued having regard to the quality, reputation and the existence of the trade mark. The contention is that as the goods cleared to DTA in diluted form and having less value, therefore the goods cleared to DTA cannot be treated as similar, which were exported, therefore the demand is rightly made. 5. We find that the applicant cleared the diluted ceramic colours to DTA by claiming the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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