Concessional rate of duty applies to DTA clearances made by 100% EOU up to 50% of value of same good

Excise : In case of DTA clearances of 'Turbine wheels' by 100 per cent EOU, concessional rate applies to clearances upto 50 per cent of value of export of 'Turbine wheels'; export clearances of 'Bearing Housing Assembly', which is not similar goods, cannot be considered