LAWS(CE)-2006-7-290

TISCO Vs. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE

Decided On July 25, 2006
Tisco Appellant
V/S
COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE Respondents

JUDGEMENT

(1.) HEARD both sides at length on 24 & 25 April, 2006. We note that the matter was earlier remanded to the Tribunal by the Hon'ble Supreme Court by its order dated 16.2.2000 in the following terms:

(2.) DR . Samir Chakraborty, learned Advocate appearing on behalf of the appellants has submitted a written summary of his arguments on 10.5.2006. He has inter alia submitted as follows:

(3.) ELABORATING further of the aforesaid findings of the Commissioner, it has been contended on behalf of the respondent before this Hon'ble Tribunal that the transfer of part of the equipment cost to the technical documents cost has taken place in the instant case because of non -inclusion of the price of the following in the price of the equipments imported under MD 302: