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. Facts- The appellants were a 100% EOU and sought permission to manufacture and export excisable goods namely Marine Freight Containers, Bodies (including cabins), Trailers and Semi Trailer, Aluminium Marine Freight Containers and Special Purpose Containers. On verification of sales invoices it was seen that...