TMI Blog2005 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. C/154/97-A whereby the Tribunal has rejected the appeal and confirmed the orders of the Deputy Collector, Customs, Kandla and Commissioner (Appeals) Central Excise Customs, Ahmedabad rejecting the claim for refund of Rs. 1,71,78,129.21 as not admissible. 2. The appellant herein is a statutory corporation being a Government of Gujarat undertaking which is engaged in the business of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otest. 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/- (ii) Design Engineering CI Rs. 30,790,650/- (iii) Ocean Freight (Approx.) CI Rs. 17,17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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