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TMI Blog2013 (11) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... he Bill of Entry No. 534622 dated 9.6.2010 was ‘Tin Plate Plain or Misprints Sheets -Waste / Waste Secondary & Rejected but the sale invoice shows the description Tin Plate Misprints sheet or Tin Plate defective. On a query from the Bench, the learned counsel submits that Tin Sheet W/W indicates Tin Sheet Waste / Waste as mentioned in the Policy. It is apparent, on a plain reading of the description, that the Bill of Entry indicates waste / rejected and sale invoice showing ‘waste and defects’ instead of rejected, which are similar in nature - such a difference of the description ‘rejected’ or ‘defects’ cannot disentitle the benefit of exemption notification - There is no condition in the Notification that the Bill of Entry number should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals). By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the Revenue. Hence the Revenue has come in appeal before this Tribunal. 4. The learned Authorized Representative on behalf of the Revenue reiterates the grounds of appeal. He submits that one of the conditions in Notification No. 102/2007-Cus. dated 14.9.2007 is that the respondents shall produce the sale invoice of imported goods in respect of which refund of the said additional duty is claimed. It is contended that the description of goods in sale invoice and Bill of Entry are not tallying. It is also contended that they have not mentioned the Bill of Entry number in the sale invoice for the purpose of correlation of the goods. He also produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; (e) the importer shall , inter alia, provide copies of the following documents along with the refund claim (i) document evidencing payment of the said additional duty (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. 7. On perusal of the adjudication order, we find that the original authority after examining the records and conditions of the notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waste and defects instead of rejected, which are similar in nature. In our considered view such a difference of the description rejected or defects cannot disentitle the benefit of exemption notification. The other contention of the learned AR that the respondents had not mentioned the Bill of Entry number in the sale invoice, we do not find any force in the submission. There is no condition in the Notification that the Bill of Entry number should be mentioned in the sale invoice. 9. In the grounds of appeal, the Revenue contests the authenticity and bonafide of CA certificate. It is seen from the adjudication order that Board Circular No.16/2008-Cus. clarifies that a Chartered Accountant is, one who either certifies the claimants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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