COMMISSIONER OF CUSTOMS (IMPORT) Vs. HINDALCO INDUSTRIES LTD.

JUDGEMENT

(1.) Civil Appeal No. 2420 of 2005

(2.) The Department felt aggrieved against this approach of the Assistant Commissioner of Customs and filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) allowed the said appeal holding that the licence fee and fees paid for basic engineering services should be added to the invoice price of the imported goods for the copper smelting plant in terms of Rule 9 of the aforesaid Rules.

(3.) Against this order of the Commissioner (Appeals), the Assessee preferred appeal which has been allowed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) by the impugned judgment.