2014 (10) TMI 343

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....D. Joshi, Superintendent (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. GOA/CEX/SNS/04/2006, dated 24-1-2006 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. 2. The appellant is M/s. Duraline Corporation, Kentucky, USA. The appellant entered into an agreement with M/s. Duraline India Pvt. Ltd., New Delhi for supply of technical know....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by imposing penalties against which the appellant preferred an appeal before the lower appellate authority. The lower appellate authority vide the impugned order dismissed the appeal. Hence the appellant is before us. 3. The learned counsel for the appellant submits that supply of technical know-how does not come within the category of 'Consulting Engineer's Service' as has been held by this....