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TMI Blog2018 (2) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... the zinc is cleared to DTA in the form of powder - there is no reason to deny the exemption to the appellant as the products cleared for export to DTA can be considered “similar” in absence of specific definition restricting the said scope of the said term - appeal allowed - decided in favor of appellant. - Excise Appeal No.50966/2017(DB) - A/58716/2017 - Dated:- 29-12-2017 - Mr. (Dr.) Satish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to be cleared to DTA are similar to the goods, which are exported or expected to be exported from the said unit during the specified period. 3. Admittedly, Zinc is manufactured by the appellant and exported in the form of ingots. Some of the zinc is cleared to DTA in the form of powder. The manufacturing process is that initially Zinc powder is generated, which was later converted into in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tariff for classification and as such, cannot be considered as similar goods for extending the concession to the DTA clearance. He supported the findings of the lower authorities. 6. We have heard both the sides and perused the appeal records. 7. The Tribunal in Hindustan Motors Ltd. (supra) examined the scope of the term similar with reference to application of Rule 57 F (3) of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as below:- The expression similar is a significant expression. It does not mean identical but it means corresponding to or resembling to in many respects; somewhat like; or having a general likeness. The statute does not contemplate that goods classed under the words of similar description‟ shall be in all respects the same. If it did these words would be unnecessary. These were int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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