TMI Blog2003 (12) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... pn. towards drawings and documents for evaporation plant supplied by the assessee to it. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the finding of the Additional Commissioner that these charges were includible in the value of the goods demanded the duty consequently payable and imposed penalty on the assessee and its two employees. 2.We have heard both sides. 3.Three orders were placed by the buyer on 8-9-1999 to the assessee. The first one totalling value of Rs. 4,19,90,000/- was for design, manufacturing, testing and supply of 165 tons per day caustic evaporation plant. It is not disputed that the duty has been paid on this value. The order placed for erection and commissioning of the plant also is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item that is the "Caustic Evaporation Plant". Hon'ble Tribunal in the case of Galliam Equipments - 1998 (98) E.L.T. 96 (Trib.) which has been referred by the adjudicating authority, held that "where the drawing and designing charges were connected with the production of tailor made items, the charges were includible in the assessable value". It was also held that "consultancy charges incurred for layout design includible in the assessable value". It is not a case where a fully manufactured item has been removed from the factory and the question is valuation of the fully manufactured item at the factory gate. This is not the case here. What goods were removed from the appellant factory and whether these were complete plant in CKD or whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in dispute is clearly in department those not for manufacture of each component it for erecting the plant at site. On examination of the items which constitute this contract supports his view. They comprise the following. Drawings and Documents : The Drawings and Documents should consist of the following but not limited to : 1. Plot plan 2. Process description 3. Process flow diagram 4. Piping and lust. Diagram 5. Process data sheets 6. Mechanical data sheets 7. Electrical single line diagram 8. Electrical list (with emergency requirement) and data sheets for motors, push buttons and cables 9. Instrument list 10. Instrument data sheets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground. Items such as 3, 4, 11 and 12 clearly refer to this processes. We are therefore of the view that this matter requires examination. Similarly the item in column 14 piping material specification is also unclear. The order for erection and commissioning refer to fabrication and erection of piping and it would therefore appear that the pipes for the project were manufactured and supplied by the appellant. Counsel for the appellant contends that pipes were not manufactured but purchased from the manufacturer and so the cost were includible for the design. This matter also requires examination. 8.The Commissioner (Appeals) has relied upon the decision of the Tribunal in Decibells Electronics Pvt. Ltd. v. CCE - 1996 (88) E.L.T. 181 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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