9911796707
TMI Blog2017 (12) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... re machine namely Dry Mix Mortar Plant therefore it is obvious that the description of the complete machine will not tally with the description of the goods appearing in ARE-1 - Once it was certified on ARE-1 itself by the custom officer regarding physically exports of all the goods from the port, no further documents required as proof of exports. ARE 1 duly certified by the customs officers is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cover of ARE-1 without payment of duty. The said goods were cleared alongwith machine manufactured by them for exports. They have submitted proof of exports to their jurisdictional officer. The show cause notice were issued demanding excise duty on the ground that description of the goods, quantity as mentioned in ARE 1 are not tallying with the shipping bills. Accordingly, proof of export su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific spares were also produced before customs authority at the time of exports and custom authority after verifying the goods physically signed the certificate which is proof of exports of the goods in question, therefore there is no dispute that the goods procured under the ARE 1 have been exported. 4. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly with the description of the goods appearing in ARE-1 similarly quantity, weight will also not tally because goods covered under ARE-1 are some of spare part of the machine whereas goods mentioned in the shipping bill is complete machine, which consists of various other parts therefore only for the reason that quantity description weight and quantity are tallied between ARE-1 and shipping bill, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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