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TMI Blog2019 (11) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... s not similar to the goods which are exported - HELD THAT:- The appellant has exported Machined Bearing Housing Assembly whereas the goods cleared in DTA seeking benefit of Notification No. 23/2003-C.E. is Turbine Housing Assembly. It is a fact that both of these are components of turbo-charger. In the appellant s own case M/S. ABI TURNAMATICS VERSUS COMMISSIONER OF GST CENTRAL EXCISE [ 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this common order. 2.1 Brief facts are that the appellant is a manufacturer of components of turbo-chargers, castings and tools including Machined Bearing Housing Assembly and Turbine Housing Assembly falling under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985. They manufactured and exported Machined Bearing Housing Assembly but cleared Turbine Housing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbly are components of turbo-chargers and are classifiable under the same Tariff Item 8414 90 90 of the Central Excise Tariff Act and therefore, they are similar in nature. 3.2 The Department has sought to deny the benefit of exemption by relying upon paragraph 6.8 of the Export-Import Policy 2014-2019. The Tribunal in the case of M/s. Meghmani Industries Ltd. Vs. Commr. of C.Ex., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of benefit of the Notification is sustainable on the allegation that the goods cleared under DTA are not similar to the goods exported by the appellant. 7.1 The Adjudicating Authority has relied upon the definition of similar goods as provided in the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 to hold that the goods are not similar in nature. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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