2009 (10) TMI 4

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..... nery used for manufacture of dry cement paints – held that - that the expression “consulting engineer” is not to be understood narrowly for the reason that in the facts of that case where engineers were employed by M/s. Nokia (I) Pvt. Ltd. – demand and penalty set aside. - S/57/2008 - 1401/2009 - Dated:- 7-10-2009 - Ms. Jyoti Balasundaram, Vice-President Shri Vijaya Kumar, Advocate for the .....

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..... rement of pointing out that the defect has to be carried out cannot be held by any stretch of imagination to be advice or consultancy and would not come under the purview of consulting engineer service. The reliance placed by the Commissioner in the case of Nokia (I) Pvt. Ltd. Vs. Commissioner of Customs, Delhi - 2006 (1) STR 233 to the effect that the expression "consulting engineer" is not t .....

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