REGENT COMPUTRONICS PVT. LTD.

ASSOCIATED CEMENT COMPANIES LIMITED Appellant

V/S

COMMISSIONER OF CUSTOMS Respondents

Referred Judgements :-

ROBINSON V. GRAVES [REFERRED]
ST ALBANS CITY AND DISTRICT COUNCIL V. INTERNATIONAL COMPUTERS LTD. [REFERRED]
STATE OF MADRAS VS. CANNON DUNKERLEY AND CO MADRAS LIMITED [REFERRED]
STATE OF PUNJAB VS. ASSOCIATED HOTELS OF INDIA LIMITED [REFERRED]
ASSISTANT SALES TAX OFFICER VS. B C KAME PROPRIETOR KAME PHOTO STUDIO [REFERRED]
HINDUSTAN AERONAUTICS LIMITED VS. STATE OF KARNATAKA [REFERRED]
STATE OF TAMIL NADU VS. ANANDAM VKWANATHAN [REFERRED]
COLLECTOR OF CENTRAL EXCISE HYDERABAD VS. CHEMPHAR DRUGS AND LINIMENTS HYDERABAD [REFERRED]
BUILDERS ASSOCIATION OF INDIA VS. UNION OF INDIA [REFERRED]
PADMINI PRODUCTS VS. COLLECTOR OF CENTRAL EXCISE BANGALORE [REFERRED]
WALLACE FLOUR MILLS COMPANY LIMITED VS. COLLECTOR OF CENTRAL EXCISE BOMBAY DIVISION III [REFERRED]
GANNON DUNKERLEY AND CO LARSEN AND TOUBRO LIMITED VS. STATE OF RAJASTHAN [REFERRED]
COSMIC DYE CHEMICAL VS. COLLECTOR OF CENTRAL EXCISE BOMBAY [REFERRED]
TAMIL NADU HOUSING BOARD VS. COLLECTOR OF CENTRAL EXCISE MADRAS [REFERRED]
COLLECTOR OF CENTRAL EXCISE VS. H M M LIMITED [REFERRED]
COLLECTOR OF CENTRAL EXCISE HYDERABAD VS. VAZIR SULTAN TOBACCO COMPANY LTD [REFERRED]
EVEREST COPIERS VS. STATE OF TAMIL NADU [REFERRED]
COLLECTOR OF CUSTOMS PREVENTIVE AHMEDABAD VS. ESSAR GUJARAT LTD [REFERRED]
STATE BANK OF INDIA VS. COLLECTOR OF CUSTOMS BOMBAY [REFERRED]
RAINBOW COLOUR LAB VS. STATE OF MADHYA PRADESH [REFERRED]
HINDUSTAN SHIPYARD LIMITED VS. STATE OF ANDHRA PRADESH [REFERRED]

JUDGEMENT

(1.) These appeals have been filed against the common order dated 15th November, 1999 of the Customs, Excise and Gold (Control) Appellate Tribunal which, while confirming the order of the Commissioner of Customs held that drawings, designs etc. relating to machinery or industrial technology were goods which were leviable to duty of customs on their transaction value at the time of their import.

(2.) As principal arguments on behalf of the appellants were addressed in the case of M/s. Hotel Leela Ventures Limited by Mr. Ashok H. Desai, learned senior counsel, for the sake of convenience we will refer to the relevant facts in that case in greater detail.

(3.) Leela Ventures are engaged in the business of setting up, operating and maintaining Hotels and Resorts. For designing the Hotels and Resorts, it engaged a foreign company M/s. Wimberly Allison Tong and Goo, USA ("WAT" for short) for providing architectural services including design development drawings. Leela Ventures had entered into four agreements with the said foreign company in respect of four different ventures in India. Apart from preparing the designs and drawings the scope of work under the said agreements included site visits and on site consultations with architects.

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ASSOCIATED CEMENT COMPANY LIMITED Vs. COMMISSIONER OD CUSTOMS

Referred Judgements :-

JUDGEMENT

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