Rebate for DTA Clearance is eligible only on ‘similar’ to Goods Exported: CESTAT [Read Order]

Rebate - DTA Clearance - similar - goods exported - CESTAT - Taxscan

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that rebate for DTA Clearance is eligible on ‘similar’ to goods exported and set aside the order of the Commissioner (Appeals). The appellants are manufacturers of various precision optical instruments and their components, assemblies and sub-assemblies all falling under Chapter 90…

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