2006 (1) TMI 629

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wal, Consultant, for the Appellant. Shri P.K. Rai, JDR, for the Respondent. ORDER [Order per : T.V. Sairam, Member (T)]. - The appellant, M/s. Westinghouse Industry Products International Company Inc. (now known as Emerson Process Management Power & Water Solutions Inc.) have filed this appeal challenging the order dated 28-4-2005 of the Commissioner (Appeals), Customs & Central Excise Kanpur, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....referring to various clauses such as individual work contract, completion of subject works at project site, 90% of equipment price of goods shipped etc. as illustration it has been argued that it is an integrated contract and the work executed is in the nature of a turnkey project. In this context, the ld. counsel relies upon the decision of this Tribunal in the case of Daelim Industrial Co. Ltd. ....