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2015 (9) TMI 622 - AT - Central ExciseExport of goods against ARE-1 and bond - evidence - discrepancy in the description and classification of the goods - inter company movement of goods for Job work shown as sale and purchase - paper transactions - Held that:- Invoices which form the basis for demanding duty are issued by NSSL and these invoices are in the name of JNL. However, these invoices very clearly indicate the consignee as USCO Spa, Italy. Thus it is very clear that the goods covered by the invoices are being exported and sent to Italy though the payment of the same will be received from JNL. JNL, in turn, has produced the copy 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 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 for which the bonds were executed by JNL and later on, the said undertaking/bonds have been released. Under the circumstances, we hold that the demand of duty will not survive. - Decided in favour of assessee.
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