9911796707
TMI Blog2002 (11) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... made to the designer and the customs duty, leviable thereon, had not been paid. Pursuance to the intelligence, a copy of the interior Design Agreement entered into by M/s. Taj Coromandel Hotel of Oriental Hotels Ltd. with M/s. Graham Salano Ltd., USA was collected. It was found that the agreement provided for :- (a) Planning and providing concept designs for the various areas of Hotel; (b) Providing drawings and finishing details for the various areas of the Hotel; (c) Providing working drawings and specifications (d) Supervisory visit to site to review implementation. They also noted that Phase IV provided for supply of working drawings and designs by M/s. Graham Designs Ltd., to the appellant-company. They submitted a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were being received through courier services in Chennai; that the drawings received were original hand drawn drawings; that when the drawings were imported through courier they were declared as blue prints and documents ; that no value was declared at the time of clearance through Customs; that it was mentioned that the goods were not for sale or resale; that no customs duty was paid on import of the drawings either after receipt of the drawings or customs authorities were approached for re-assessment and payment of appropriate of customs duty. The appellant-company vide their letter dated 21-10-97 deposited a sum of Rs. 1,50,000/- towards duty payable on the drawings imported by courier. On the basis of these details, the Revenue init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to discharge customs duty under the relevant tariff heading. 5. We have heard ld. Counsel Shri R. Subramanian, and ld. DR Shri C. Mani. 6. Ld. Counsel raised same points as has been raised before the Commissioner to contend that the item is not 'goods' for the purpose of classification as designs and drawings under chapter heading 4906.00 read with sub-heading 4901.90 of CETA 85. It is his contention that there was no intention to suppress any facts and hence there was question of invoking larger period does not arise. He also stated that during the relevant period Section 114A had not been promulgated and hence question of levying mandatory penalty does not arise. In this regard, he relied on the judgment rendered in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails of the drawings and the specifications required for the purpose of interior decoration. Ld. Counsel pointed out that these drawings are meant for interior decoration and are not goods. However, we notice that appellants themselves have clearly admitted that these are required for the purpose of carrying on interior decoration and that M/s. Graham Designs Ltd. gave them the basic concept designs which were developed into detailed and working drawings by their company's Design Department. They have indicated that these are all details for which they are required to pay charges of US $ 36,000 without which, appellants could not have carried out the work. The Apex Court in the case of Associated Cement Companies Ltd. (supra) has dealt with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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