2017 (7) TMI 194

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....Advocate for the appellant Shri D Nagvenkar, Additional Commissioner (AR) for the respondent ORDER Per: C J Mathew The original authority, Commissioner (TAR), Mumbai vide order no. 07-09/ST/SB/2012-13 dated the 23rd August 2012, having decided on three notices, the appellant, M/s State Trading Corporation of India Ltd has filed three appeals thereof which we dispose of by this common order. Th....

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..../s Pranab Agro for import of RBD palmolein, M/s Dinadayal Commodities Pvt Ltd for import of silver and M/s Mehek were among those taken up for scrutiny. 4. It is contended on behalf of the appellant that the goods are sold on 'high sea' and hence constitute a sale that precludes recouse to tax under Finance Act, 1994 on such transaction. Learned Authorised Representative contends that the terms o....

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....er contention of Learned Authorised Representative that the service charges on canalising that were held to be non-includable in the assessable value by the Tribunal in Gupta Chemicals Ltd v. Commissioner of Customs, Jaipur [2002 (148) ELT 535 (Tri-Del)] counters the claim of the appellant that the activity is exclusively taxable as a transaction in goods. 5. It appears from the investigations th....