TaxTMI 
TaxTMI 
2013 (5) TMI 453
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....resistant welded pipes. The appellant imported various capital goods and raw materials like Plant and Machinery and HR Steel Coils and Steel Slabs etc. The appellant imported drawings and designs from M/s. VAI Industries (UK) Limited. As per the contract entered into by them for the erection of Associated Plate Steckel Mill Stand Equipment, appellants imported drawings and designs along with the said plant and machinery and capital goods. Appellant classified the said drawings and designs as goods falling under Chapter heading 49.06/ 49.11 of the Customs Tariff Act, 1975 and claimed the benefit of Notification No. 21/2002-Cus dated 01.3.2002. The customs authorities finalised the bills of entry accepting the declaration made by the appellan....
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....f the appellant would take us through the entire order in original and the issue involved. He would submit that appellant had no malafide intention as they had, as per the ratio of the judgment of the Hon'ble Supreme Court in the case of Associated Cement Companies Limited 2001 (128) ELT 21 (SC), declared the Drawing and Designs as goods to the Customs Department. It is his submission that the appellant had followed the law as laid down by the Hon'ble Supreme Court in the case of Tata Consultancy Services 2004 (178) ELT 22 (SC), wherein the intangible goods i.e. Drawing and Designs are to be considered as goods and the liability arises under the Customs Act, and this ratio has been followed by them while declaring the Drawing and Designs as....
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....cted and the order in original be upheld in its entirety. 5. We have considered the submissions made by both sides and perused the record. 6. It is not in dispute that the appellant has paid the entire amount of service tax liability and interest thereof under the Head Intellectual Property Right Services. It is also not in dispute that the said service tax liability has arisen only on the ground of receipt of Drawing and Designs from upcountry seller of the Plants and Machinery to the appellant for installation/ fabrication and erection the said machinery for manufacturing the finished goods by the appellant. 7. We record the responsible statement made by the learned counsel for the appellants that they are not disputing the service tax....