BILT CHEMICALS LTD. Vs. COMMISSIONER OF CUSTOMS, MANGALORE

JUDGEMENT

(1.) THIS appeal arises out of and is directed against the Order -in -Appeal No. 71/99 -Cus., dated 29 -4 -1999, passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore.

(2.) THE appellants, M/s. BILT Chemicals Ltd., imported high power Diesel Generating Set. The dispute is in respect of additional charges later paid by the appellants in respect of supervision for erection and commissioning of the said Generating equipment with the help of foreign engineers deputed by the sellers. According to the Department, those charges later paid by the appellants become part of the assessable value. According to the Department, since such supervision and commissioning were covered in Article 10 of the contract governing the import of the goods and further since the Article regarding the performance testing of the Diesel Engines that it would almost make it compulsory for the said generating set to be installed only by the suppliers engineers and even though the contract did not specifically mention that such supervision was compulsory, the same should be added.

(3.) SHRI K. Parameshwaran, learned Advocate appearing for the appellants submitted that the issue involved herein has been covered by a series of decisions including the following -