2005 (11) TMI 70

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..... rder bearing No. 1644/99A dated 23rd December, 1999 (hereinafter referred to as the 'impugned order') passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal') in Appeal No. C/154/97-A whereby the Tribunal has rejected the appeal and confirmed the orders of the Deputy Collector, Customs, Kandla and Commissioner (Appea .....

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..... 95.80 and total duty of Rs. 14,80,84,167.50 was paid as per project assessment under Tariff Item No. 98.01 under the Customs Tariff Act, 1975. Appellant paid the Customs Duty charges in respect of the design and engineering charges under protest. 5. For the purpose of the contract, the break-up of the total contract price is as follows :   (i) Manufacture & Supply CI Rs. 190,010,600/- ( .....

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..... r 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 impor .....

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