DTA clearance of goods, permitted by DC is similar to exports

General Optics (Asia) Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) Facts- The appellants are engaged in manufacture of various precision optical instruments and their components, assemblies and sub-assemblies all falling under Chapter 90 of the First Schedule to the CETA, 1985. They import various raw materials, components without payment of duty under Notification No.52/2003-Cus. dated 31.03.2003 and procure indigenous goods without payment of duty under Notification No.22/2003-CE dated 31.03.2003 for the manufacture of final products. The appellants effected clearance...