TMI Blog2009 (5) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... Date 1. C/397/2007 OIA No. 31/2007 dated 22-3-2007 2. C/515/2007 OIA No. 85/2007 dated 12-7-2007 2. As the issues involved in both these appeals are one and the same, we are passing a common order. 3. We heard both sides. 4. The issue relates to the valuation of an equipment called Autotron Packaging Colour to Colour Registration Control System, imported by the appellant for use in the Rotogravure Printing Machines manufactured by them. 3 Bills of Entry relate to Appeal No. C/397/2007 and 11 Bills of Entry are involved in Appeal No. C/515/2007. The appellants are regular importers of the impugned items. Based on the importation by one M/s. Kannodia Technoplast Pvt. Ltd., the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges. These orders have been challenged by the appellant before the Tribunal. 5. The following submissions were made :- (i) The impugned OIO ought to have been set aside by the learned Commissioner (Appeals) because the same was passed based on material collected subsequent to the receipt of the Order-in-Appeal No. 26/2006 and which was not part of the original proceedings. The sole basis of the entire proceedings was the import by M/s. Kannodia Technoplast Pvt. Ltd. and that the learned Assistant Commissioner having given a categorical finding that the imports by the appellant and M/s. Kannodia Technocplast are not similar or identical and ought to have dropped the proceedings and not enhanced the value. (ii) In the case of Gujar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suggest that the same is a condition of sale. (b) There is nothing to say that if project consultancy contract is not entered, the goods cannot be supplied. (c) The entire basis for the Department to add project consultancy charges is that the order for machinery, software and consultancy contract had same reference and dates and that the purchase orders for machinery, software is placed on the same day and that the project consultancy contract is also agreed upon at the time of placing the order for machinery. This is only a presumption without any basis. Merely because the purchase orders and the consultancy contract have same reference or agreed upon at the time of placing the order, it cannot be presumed that the project con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... added because Project Consultancy charges payment is covered in this case by a separate contract and it is not a condition of sale of the equipment. Further, the appellants have relied on the decision of the Hon ble Supreme Court in the case of Tata Iron Steel Co. Ltd. (supra), wherein, in para 17, the Principles of Valuation and especially the interpretative Note to Rule 4 has been clearly enunciated. The said para is reproduced below :- 17. So far as Interpretative Note to Rule 4 is concerned it is no doubt true that the Interpretative Notes are part of the Rules and hence statutory. However, the question is one of their applicability. The part of Interpretative Note to Rule 4 relied on by the Tribunal has been couched in a negative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n supplied to the buyer-importer for use during construction, erection, assembly maintenance etc. of imported goods, they were relatable to post-import activity to be undertaken by the appellant. Such charges were covered by a separate contract, i.e. contract MD 301. They could not have been included in the value of imported goods merely because the value of documents referable to imported equipments and materials was mixed up with the value of those documents which were referable to equipment which was yet to be procured or imported or manufactured by the appellant : the value of the latter category of documents also being neither dutiable nor clubbable with the value of imported goods. The Tribunal has not doubted the genuineness of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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