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TMI Blog2017 (12) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER These appeals are directed against Order-in-Appeal whereby order of the Ld. Asstt. Commissioner bearing No. 27/07-08 dated 20-12-2007 and OIO no. 5/07-08 dated 12-7-2007 were upheld and the appeals were rejected. 2. The fact of the case is that appellant are engaged in manufacture of excisable goods i.e. Engineering Machinery falling under Chapter 89742090. The appellant have procured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submits that description mentioned in the shipping bill is for the complete machine which was exported and the goods procured under CT-1 i.e. spare parts cleared alongwith machine and the same has been exported. He submits that since the spare parts alone have not been exported there is no separate entry in the shipping bills. The goods exported under shipping bills consist of all the spares whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee goods procured by them. 5. I have carefully considered the submissions made by both sides. 6. I find that the only reason for not accepting the proof of export in respect of goods namely, "Inclined Screw Feeder" is that description, weight and quantity shown in ARE 1 are not tallying with the shipping bills. I find that shipping bill was prepared for entire machine namely Dry Mix Mortar Plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tom officers has been signed to the effect that the goods covered ARE-1 has been exported out of India. 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 sufficient proof of exports. As per my above discussion, I am of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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