2009 (7) TMI 167

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er dated 12th December 2008 has taken a view that the Special Cut Naphtha Project was undertaken by L T as a Turnkey Project and not charging to duty as per Board's Section 37B Order dated 15th January 2002 as is involves supply of large number of components, equipments, pipes and tubes for the assembly/installation/interconnectivity on the foundation/civil structure at site. It is also not mova .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner, it is submitted by the learned counsel, that the fire heater is an intergral part of the project which is a Turnkey Project. Once the Commissioner has come to the conclusion that Turnkey Project is exempt, the fire heater being an intergral part, it was not open to the Commissioner to hold that the fire heater is assessible to tax. 6. On behalf of the respondent, learned counsel was asked a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X