2025-VIL-968-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Clearance of stationary engines – Payment of concessional rate of duty – Appellant is a 100% Export Oriented Unit (EOU) engaged in manufacture of Tractors, Engines and Parts thereof – Appellant is permitted to sell a portion of similar goods in Domestic Tariff Area (DTA) at concessional rate of duty in terms of Foreign Trade Policy 2009-2014 read with Notification No.23/2003-CE – Appellant has cleared stationary engines to DTA for use in construction equipment, water pumps etc. on payment of duty at concessional rate – Department issued notice proposing demand of differential duty short paid on clearance of stationary engines – Adjudicating Authority confirmed demand proposed in show cause notice – Whether stationary engines cleared by Appellant to DTA are eligible for concessional rate of duty under Notification No.23/2003-CE – HELD – The expression “similar” does not mean “identical” but it means corresponding to resembling to in many respects; somewhat like; or having a general likeness. The Object and purpose of legislation which is subjected to process of interpretation or construction has necessarily to be taken into consideration – EOU scheme under FTDR Act is a part of beneficial legislation for facilitating imports and increasing exports and hence, it needs to be read in a liberal way in context of FTDR Act. One does not need to go deep into the matter and by a process of hairsplitting and semantic niceties deny the benefit of exemption notification – Impugned goods fall under definition of “similar goods” as per paragraph 6.8 of Foreign Trade Policy 2009-14 and are eligible for concessional rate of duty under Notification No.23/2003-CE – Impugned order passed is set aside and the appeal allowed
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