IRCON INTERNATIONAL LTD. Vs. CC

JUDGEMENT

(1.) IN this appeal at the instance of the importer, the issue that arises for consideration is whether the cost and service charges paid towards Application engineering, Technical data and drawings, shop drawings and specification, Pretest, quality and supervision, design and seasoning and erection and supervision are includible in the assessable value of goods imported under 3 Bills of Entry dated 4.11.96, 10.9.96 and 25.2.97. Aggrieved by the finding of the Commissioner that they are so includible, the importer has come up in appeal.

(2.) THE appellant, a Government of India Undertaking was appointed as Project Management Consultants for construction of hanger for aircraft, namely, Boeing 747 -400 by Air India at Bombay. The contract, inter alia, included providing facilities of (a) Under Carriage Lifting Platforms and (b) Suspended Docking System for attending to the maintenance of the Aircrafts. The appellant invited tenders for supply and erection of the aforesaid facilities. Later they entered into a contract with M/s. Syncro Air Corporation Ltd. for design, supply, erection, installation and commission of under carriage lifting platforms. The contract with M/s. Syncro Air Corporation Ltd. consisted of three components which are as follows: -

(3.) THE contention raised by the appellant on the issue of limitation was also not accepted.