Custom cum Excise & Vat

Dear Friends,

I am facing with one issue so please guide me with documentory evidence.

One foreign party from outside india has given the order of 100 nos. The company has supplied 90 nos. to that foreign party. Now for remaining 10 nos., it gives instruction that instead of supplying to us, just supply to one of its customer in India. So, which duties will be attracted and how(Give any section or notification reference).

The invoice is issued on the name of Foreign party itself.