2008 (4) TMI 169

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..... he Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that the design and engineering charges are related to the goods manufactured and cleared by the appellant, therefore, the value of same are includible in the assessable value of the .....

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..... the appellants are required to supply fly ash handling system and as per the scope of design and engineering these are in respect of components of complete system of handling system. The Revenue also pointed out that the appellants were manufactured the goods as per the design and engineering and the civil work or installation at site is not part of the contract. The Revenue also submitted in some .....

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..... rt of the supply order or contract. Hence the contention of the appellant is that the drawing and design are in respect of the lay out of the equipment at site has no merit. As per the scope of the supply order/contract the equipment and components are to be supplied as per the design and drawing which are part of the supply order. In these circumstances, we find no infirmity in the impugned order .....

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