9911796707
TMI Blog2025 (1) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... zed paper and carton copies. This heading covers industrial plans and drawings the purpose of which, generally, is to indicate the position and relation of parts or features of buildings, machinery or other constructions either as they exist, or for the guidance of builders or manufacturers in their construction (eg., architects' or engineers plans and drawings). The plans and drawings may include specifications, directions, etc. printed or not. In the instant case, the supplier, M/s Ventilex B. V. confirmed that these drawings are original, taken print out from computer and solely prepared in accordance to the contract no. IFBFAG/PO/PROJ-CMG/2013-14/017 dated 09.07.2013; in other words, the impugned drawings are original print outs, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) in the impugned order - appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 10(1)(b)(iv) of Customs Valuation (Determination of Value of Imported Goods) 2007, since the imported equipment are manufactured outside India and not related to 'post-import activity'; hence Customs duty was payable on the said imported drawings & designs, as applicable to Imported equipment. Accordingly, it is contended that valuation of the subject consignment was done in accordance with Rule 10(1)(b)(iv) of Customs Valuation Rules, 2007 and the goods are classifiable under CTH 84.19. Thus, the Revenue contents that applicable Customs duty on the consignment assessed would be 7.5% plus 2% plus 1% plus 4% without extending the exemption under Notification No. 12/2012-Cus. dated 17.03.2012. 2.2. The Revenue also contends that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were not for the goods which had been manufactured by the supplier in Netherlands and supplied to India 3.2. It is further submitted by the respondent that the Department had erroneously proceeded on the incorrect premise, that since the value of the impugned drawings was to be included in the assessable value of the equipment imported and/or to be imported subsequently in terms of provisions laid down under Rule 10(1)(b) (iv) of the Valuation Rules. The Revenue also considered that the impugned goods would classifiable under CTH 84.19 instead of CTH 49.06, since ETP was classifiable under CTH 8419. The respondent submits that the above said contention of the Department is clearly misplaced, inasmuch as the sub clause (iv) of clause (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: - "This heading covers Industrial plans and drawings the purpose of which, generally, is to indicate the position and relation of partsor features of buildings, machinery or other constructions either as they exist, or for the guidance of builders or manufacturers in their construction (e.g., architects' or engineers' plans and drawings). The plans and drawings may include specifications, directions, etc., printed or not." 5.2. From the above, we find that CTH 49.06 would cover plans and drawings for architectural, engineering, industrial commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts: photographic reproductions on sensitized paper and carton copies. This head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ventilex B. V. has confirmed that these drawings are original, taken print out from computer and solely prepared in accordance to the contract no. IFBFAG/PO/PROJ-CMG/2013-14/017 dated 09.07.2013. Thus, we find that the impugned drawings are original print outs, supplied separately and not as a part of the ETP. Therefore, we hold that the import of impugned drawings and designs are related to post import activity and not related to pre-import activity, as contended by the Revenue. 5.4. We also observe that the Department had also erroneously proceeded on the incorrect premise, that since the value of the impugned drawings was to be included in the assessable value of the equipment imported and/or to be imported subsequently in terms of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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