1992 (7) TMI 188

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.... Pitch Bonded Dolomite Brick Plant, as a part of the integrated steel plant being established at Visakhapatnam, for manufacture of Pitch Bonded Dolomite Brick. M/s. Burn Standard Company Limited, in turn, entered into an agreement on 26-2-1987 with M/s. Dolomit Werke GmbH, a company incorporated in West Germany for obtaining the technical know-how possessed by it relating to Pitch Bonded Dolomite Bricks. M/s. Burn Standard Company Ltd. in consultation with M/s. Dolomit Werke, GmbH appointed M/s. Laeis Works GmbH and M/s. Feist Incon GmbH as foreign sub-suppliers. Under the contract, Schedule-1 deals with scope of work of M/s. Burn Standard Company Ltd. Clause I.I.I provides for design and engineering. It says that design and engineering in ....

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....ds equipment, commissioning spares, special tools and tackles to be paid to M/s. LAEIS GmbH, FRG and FEIST INCON, FRG respectively. It also provides for payment towards design and engineering to M/s. Burn Standard Company in India. 3. M/s. E.C. Bose & Company Limited, Visakhapatnam filed a bill of entry No. 307/18-1-1989 on behalf of M/s. Burn Standard Company for the clearance of equipment valued at DM 59,95,000 FOB supplied by M/s. LAEIS GMBH, West Germany. Since they have not included the fees payable towards design and engineering services of an amount of 35,33,000 DM, a query slip was issued on 19-1-1989 proposing to add proportionate charges of design and engineering under Rule 9 (1) (b) (iv) of the Customs Valuation Rules, 1988. I....