THE INDIAN HUME PIPE CO. LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides in respect of 15 appeals which involve a common issue. The appellants have been awarded turn -key project by Tamilnadu Water & Drainage Board (TWAD Board) for laying pipelines for supply of water. Under the project, the appellants are required to lay PSC pipes and maintain the same for one year after which the maintenance is handled by the TWAD Board.

(2.) SHRI K.S. Venkatagiri, learned Counsel appearing for the appellants states that the contracted amount is received from TWAD Board for the entire project and no separate amounts are received for the pipes. As such the appellants have paid duty on the impugned pipes on the basis of cost construction method applying CAS -4 and adding 15%/10% to the cost as required under the rules at relevant times.

(3.) SHRI V.V. Hariharan, the learned Jt. CDR fairly states that in some cases the transport charges have not been excluded.