REGENT COMPUTRONICS PVT. LTD.

Tisco Appellant

V/S

COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE Respondents

Referred Judgements :-

COMMISSIONER OF CUSTOMS V. HITACHI CHEMICALS [REFERRED TO]
HCL LTD. V. COLLECTOR OF CUSTOMS [REFERRED TO]
ASSOCIATE MARKETING SERVICES V. COMMISSIONER OF CUSTOMS (AIRPORT),CHENNAI [REFERRED TO]
BANSHI DHAR LACHHMAN PRASAD AND VS. UNION OF INDIA [REFERRED TO]
BANCO ALUMINIUM LTD VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
KRISHNA INDUSTRIAL CORPORATION LTD. VS. COMMISSIONER OF C. EX., GUNTUR [REFERRED TO]
A.N. GUPTA AND CO. VS. COLLECTOR OF CUSTOMS [REFERRED TO]
JAI BHAWANI STEEL ENTERPRISES VS. COMMISSIONER OF C. EX. [REFERRED TO]
YOUNGMAN HOSIERY FACTORY VS. C.C.E. [REFERRED TO]
HCL INFOSYSTEM LTD. VS. CCE [REFERRED TO]

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:

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TISCO Vs. COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE

Referred Judgements :-

JUDGEMENT

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