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TMI Blog2012 (7) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... designing charges - E/467/04 & E/756/04 - - - Dated:- 6-6-2012 - Dr. Chittaranjan Satapathy, Mr. D.N. Panda, JJ. Shri R.Raghavan, Advocate For the Assessee/s Shri V.V. Hariharan, JCDR For the Revenue/s Per Dr. Chittaranjan Satapathy Heard both sides. The appellant-assessee is manufacturing and supplying boiler systems. According to learned advocate, some of the components are manufactured by the assessee whereas some components are bought out items which have been supplied as a part of the contract. They have also collected drawing and design charges from their clients over and above the value of the manufactured and bought out components supplied by them. In both the cases, the department proposed to include the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have got total relief from the lower appellate authority in Appeal No.E/467/04, they are willing to pay duty on additional value if the same is determined in respect of 8 contracts involved in that case apportioning the value of drawing and design charges in the ratio of value of manufactured components and value of bought out components. However, he seeks relief in that case also in respect of the general drawing and designing charges relating to the plants of the customers which are not relatable to the supply of goods. 5. Learned JCDR is also agreeable to working out the duty liability apportioning the drawing and designing charges in the ratio of value of manufactured items and bought out items in view of the grounds of appeal ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order in Appeal No.E/756/04 and remand the matter to the original authority in each case for the limited purpose of determining the duty liability on the value of drawing and designing charges in respect of the manufactured components after allowing 50% abatement towards general drawing and designing charges as indicated above which does not relate to the supply of components. We make it clear that our order as above is applicable in respect of 8 contracts involved in Appeal No.E/467/04 and in respect of only 5 disputed contracts in respect of Appeal No.E/756/04. The penalty imposed under the impugned order in Appeal No.E/756/04 is for a nominal amount and the same is confirmed. 7. Both the appeals are allowed in the above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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