Goods cleared in DTA need not be identical to goods exported for claiming benefit of notification no. 23/2003

DCM Hyundai Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held the benefit of notification no. 23/2003-CE dated 31.03.2003 allowable to tipper body as it is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU.

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