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TMI Blog2015 (9) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of the invoices which they have raised to USCO Spa, Italy and these invoices indicate the prices in Dollar. We find that the specification and number of different cylinder heads given in both the invoices are exactly the same. Even the number of cylinder head of each type is exactly the same. We have also seen the corresponding bill of lading and the packing list. There also, the number is the same. - The invoices are also attested and the officers have also certified the description, net weight, value etc. In view of this position, we do not find any discrepancy between ARE-1 and the invoices. The only discrepancy is the heading number written in ARE-1 is 7325.10 and that in the invoice of NSSL as 87. This can be an inadvertent mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or fitting on the machine parts. 2. The present dispute relates to the period December 2002 to December 2004. During the said period, waste and scrap of iron and steel were being converted into rough castings in the factory of JNL. Thereafter the same were being machined and fitments fitted by NSSL. The goods were thereafter exported from the factory of NSSL itself. However, on paper it was shown that NSSL purchased waste and scrap of iron and steel which were sent to JNL for converting into rough castings on job work basis. The rough castings so produced were received back by NSSL. These were machined and fitments were fitted on the same. Thereafter these were sold to JNL but consigned to USCO Spa, Italy. Thus on paper, it was made as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier documentation. 4. The learned Advocate for the appellants main contention was that the department has not produced any evidence to indicate that the two sets of goods have been produced and even the invoices which are the main basis for demanding duty, clearly indicate that the goods are sold to JNL but consigned to USCO Spa, Italy. Thus it is very clear that the goods covered by the sale invoices are exported and not handed over to JNL for clearance in the domestic market. 4.1 The learned Advocate also stated that these cylinder heads are specialized items and are based upon the drawing and design of the buyer and these items cannot be sold in the open market as nobody will buy the same. 4.2 The learned Advocate also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h in India. 5. The learned special counsel for the Revenue, on the other hand, argued that during the scrutiny of the records, it was found that JNL had entered into a contract with NSSL for purchase of finished cylinder heads of different specifications. In the purchase order no amount was mentioned in the column of excise duty. However, it was mentioned that the goods should be accompanied by excise gate pass. 5.1 The learned special counsel has also submitted written submissions which have been taken on record and are not being repeated here as the same have been described in the earlier paragraphs. 5.2 The learned special counsel also stated that the two undertakings are related and, therefore, the value declared is not correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the reverse of the ARE-1 it is seen that the goods were examined by the Range Inspector and Superintendent and they have also seen the invoices raised by JNL to USCO Spa, Italy. The invoices are also attested and the officers have also certified the description, net weight, value etc. In view of this position, we do not find any discrepancy between ARE-1 and the invoices. The only discrepancy is the heading number written in ARE-1 is 7325.10 and that in the invoice of NSSL as 87. This can be an inadvertent mistake. All the documents indicate that the goods have been exported. Under the facts and circumstances, we are convinced that the goods on which duty is being demanded are the same goods which were exported under various ARE-1s fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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