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TMI Blog2018 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... /2009, C/627/2009, C/1063-1066/2010 & C/750/2011 - A/31893-31902/2017 - Dated:- 16-11-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri Gautam Mukherjee, Assistant Commissioner (AR) for the Appellant. Shri G Shivadas, Advocate for the Respondent. ORDER [Order Per: M.V. Ravindran] All these appeals are filed by the Revenue against following Order-in-Appeal No. No. Appeal No. Appellant Respondent Impugned Order 1. C/529/2009 CCE, C ST, Visakhapatnam-l Rastriya Ispat Nigam Ltd., OIA No.53/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OIA No.79/2009 V CH dated 30.11.2009 10. C/750/2011 CCE, C ST, Visakhapatnam-l Rastriya Ispat Nigam Ltd., OIA No.79/2009 V CFI dated 30.11.2009 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that respondent herein had under taken expansion work of blast furnace in their factory premises and entered into agreements for Design and Engineering Drawings, Manufacture and Supply of imported Plant, Machinery and registered the said agreement with the Customs Authorities at Customs House, Visakhapatnam under Rule 9 of Customs Valuation Rules, 1988. Respondent filed ten Bills of Entries for the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent would submit that respondent had entered into separate agreements for design, supplies and erection of plant and the said agreement specifically stated that umberalla agreement shall be treated as an independent agreement for the fulfilment of contractual responsibilities and liabilities stipulated therein by the principal contractor or the contractors of the respective agreement; agreements were partly classified into import of designs and engineering, drawing, agreements of design of manufactured and documents, plant, machinery and equipment an agreement of supervision charges, civil and structural steel works, erection testing commissioning and training of the said equipments and plant. It is his submission that the decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges. In agree with the contention of the appellants the case law is not applicable to the present case in as much as M/s Dabhol Power Company and entered into four contracts, two off-shore and two on-shore contracts. Out of the two off- shore contracts, one relates to the supply of equipment and machinery covered by the off-shore supply contract and the other relates to supply of service undertaken outside India covered by the off-shore services contracts. The said decision would not however apply to the present case as M/s Paul Wurth Italia would be under taking the work of supervision in India and supervise the quality of construction as Visakhapatnam and monitor erection of structural items and equipment start up activities and associat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that the respondent can successfully set up, commission and operate the plant in India. It will be noticed that and advice is to take place post-importation in order that the plant be set up and commissioned in India. In fact, all the clauses of this agreement make it clear that such services are only post-importation. Clause 9 on which a large part of the agreements ranged again makes it clear that ownership of patents, know-how, copyright and other intellectual properly rights shall remain vested in the technical consultant and none of these will be transferred to the respondent. The respondent becomes owner of that portion of documents, drawings, plans and specifications originally created by the technical consultant pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pervision of erection commissioning testing and training of the plant for which separately paid by importer and respondent herein over the port importation activity. Accordingly, the said inclusion of the 50% of the charges in the provisional assessment by the Adjudicating Authority in unsustainable. The first Appellate Authority was correct in setting aside the inclusion of 50% of the supervision charges in the assessments under taken by the Revenue on the bills of Entry filed. 10. We do not find any reasons to interfere in the impugned order and uphold the same as correct and legal. 11. appeals stands rejected. (Operative part of this order was pronounced in open court on conclusion of hearing) - - TaxTMI - TMITax - Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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