Defination

This query is : Resolved

GURKIRAT SINGH (Querist)
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20 February 2012 Hi... Sir,
Please Tell me Defination of "identical goods"and "Similar Goods" under Central Excise ACT. With Suitable examples..????

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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22 February 2012 An importer has imported mobile phones, which looks like i phone from China (Manufacturer: Pine apple) (But Transaction value not applicable)

Identical goods: An another importer has imported from manufacturer Pine apple and from china, the same model and which has same technical features (But colour may differ).

If not from the manufacturer Pine apple, it can be imported from another manufacturer but from china only.

for more info:
https://www.conseco.ru/eng/ABC.pdf

Similar goods: An another importer has imported from manufacturer pine apple and from china, a mobile which may or may not look like i phone and which may or may not contain the same features (But the core features like cam, operationg system, memory, touch screen etc.,) are same.

If not from the manufacturer pine apple, it can be imported from another manufacturer but from china only.

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