2002 (5) TMI 566

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein were awarded Turnkey execution and financing of Chamera Hydro Electric Project Stage II by National Hydro Electric Power Corporation Ltd. For the purpose of execution of that project, they imported certain tower cranes as also certain engineering drawings under two separate contracts with the supplier, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cts resulting in evasion of duty of Rs. 18,13,738/- and also that the drawings were liable to confiscation for mis-declaration of value and also that the importers were liable to penalty. 2. Show cause notice was waived by the importers. During the course of personal hearing, they submitted that the drawings imported were for the purpose of approval of the technology to be used in Hydro Elec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and spare parts manual is required to be accepted. This being so, it is clear that they cannot be considered as engineering or development etc. plans or sketches necessary for production of the imported goods viz. cranes. We, therefore, hold that the value of goods imported under the above mentioned Bills of Entry is not includible in the assessable value of the cranes imported by the appellants....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nual and spare parts manual has not been found to be incorrect. In fact, the liability to confiscation is on the basis of mis-declaration of value, as seen from para 8 of the impugned order and not on the basis of mis-declaration of description. Therefore, assessment under Heading 8426.20 is clearly erroneous and is hence set aside. The importers claimed that the drawings fall for assessment under....