https://www.taxtmi.com/caselaws?id=263954 Where export invoices, ARE-1 forms, packing lists, bill of lading and other export documents all matched on quantity, specification and part numbers, a discrepancy in the tariff classification shown in one set of documents was treated as an inadvertent clerical mistake. The matching particulars, the foreign consignee details, and certification of the export documents by central excise officers supported the conclusion that the same goods were exported and that there was no evidence of two different sets of goods or domestic clearance. On that basis, the duty demand was held not to survive and was set aside. en-us Mon, 01 Dec 2014 00:00:00 +0530 Mon, 14 Sep 2015 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263954 Where export invoices, ARE-1 forms, packing lists, bill of lading and other export documents all matched on quantity, specification and part numbers, a discrepancy in the tariff classification shown in one set of documents was treated as an inadvertent clerical mistake. The matching particulars, the foreign consignee details, and certification of the export documents by central excise officers supported the conclusion that the same goods were exported and that there was no evidence of two different sets of goods or domestic clearance. On that basis, the duty demand was held not to survive and was set aside. Case-Laws Central Excise Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263954