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2005 (11) TMI 70 - SC - CustomsValuation (Customs) - Designing and Engineering - Held that:- appellant would be liable to pay the import duty on the designing and engineering so far as it has gone as an input into the manufacture, supply and transportation to GDR Port of machineries, equipment, but strongly denies its liability to pay the customs duty on the cost of designing and engineering which has gone into the erection, commissioning and supervision of short term and long term tests of machinery and equipments, as the latter has taken place in India and is a post importation activity - Tribunal has not considered this aspect of the matter and therefore the order of the Tribunal be set aside and the matter be remitted to the Tribunal for a fresh decision. Accordingly, we accept this appeal, set aside the order of the Tribunal and remit the matter back to the Tribunal for a fresh decision in accordance with law and if need be by taking additional evidence - Decided in favour of assessee.
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