2018 (3) TMI 1259

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....oner (AR), for respondent ORDER Per : Ramesh Nair The facts of the case are that the appellant has imported equipments for pulverized coal injection system under two Bills of Entry as per contract No.03/JNL-CISRI/PCI-01 dated 25.12.2003 with supplier M/s. Central Iron & Steel Research Institute. The case of the department is that apart from the value of the goods as per contract, there is....

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....orted machine, hence the same is not includible in the assessable value. He further submits that the appellant has made detailed submission in their reply and additional submission explaining that these charges sought to be included are on account of erection and installation. However, the learned adjudicating authority has not considered the said factual matrix. He further submits that the show c....

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....ition of sale of the goods. Therefore, it is rightly includible in the assessable value of the imported machine. As regards the issue raised by the learned counsel regarding incorrect rule was invoked for inclusion of the value of design and engineering, she submits that merely by quoting different statutory provisions, the order cannot be said to be illegal. She placed reliance on the following j....

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....ed issue involved in the present case is that whether the design and engineering charges paid by the appellant to the foreign supplier of machine are on account of erection, installation and commissioning and whether the same is includible in the assessable value of the imported goods, whether the demand is legal when the show cause notice and impugned order invoked different rules of Customs Valu....