2006 (1) TMI 629

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..... i, JDR, for the Respondent. ORDER [Order per : T.V. Sairam, Member (T)]. - The appellant, M/s. Westinghouse Industry Products International Company Inc. (now known as Emerson Process Management Power Water Solutions Inc.) have filed this appeal challenging the order dated 28-4-2005 of the Commissioner (Appeals), Customs Central Excise Kanpur, confirming the Best Judgment Assessment .....

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..... ividual work contract, completion of subject works at project site, 90% of equipment price of goods shipped etc. as illustration it has been argued that it is an integrated contract and the work executed is in the nature of a turnkey project. In this context, the ld. counsel relies upon the decision of this Tribunal in the case of Daelim Industrial Co. Ltd. v. CCE reported in 2003 (155) E.L.T. 457 .....

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