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2017 (12) TMI 1288 - AT - Central ExciseDemand of excise duty - demand 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 submitted by the appellant was not accepted - Held that: - shipping bill was prepared for entire 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 sufficient proof of exports - Appeal allowed - decided in favor of appellant.
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