9911796707
TMI Blog2008 (4) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... lants manufactured the goods as per the design and, civil work or installation at site is not part of the supply order/contract, is correct - Commissioner rightly hold that the design and engineering charges are includible - E/3030 of 2004 - 198/2008-EX(PB), - Dated:- 24-4-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Bipin Garg, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r customers in respect of lay out of the machines manufactured by them at site and these design and engineering charges are not in respect of the goods manufactured by them, therefore, the charges in respect of design and engineering are not includible in the assessable value of the goods. The appellant produced copies of the agreements and invoices in support of their claim. 4. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is in respect of the supply of ash handling equipment as per design and drawings, therefore, the mounts received by the appellant in respect of the drawing and design of the machine and machinery manufactured by the appellant are includible in the assessable value. 5. We have gone through copies of various supply orders produced by the appellant. As per the exclusion clause civil eng ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
