2018 (11) TMI 91

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....mber (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri R. Krishnan (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa Both the appeals filed by the appellant as also by the Revenue are being disposed of by a common order as they are arising out of the same impugned order passed by Commissioner (Appeals). 2. After hear....

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.... Ship Owners Association vs. Union of India reported at 2009 13 STR 235 (Bom) and confirmed the demand of Rs. 4,39,205/- for the period from 18.04.2006 to 31.03.2007. Both sides have challenged the said order of Commissioner (Appeals). 3. As regards Revenue's appeal we note that the issue is no more res-integra and the said decision of the Hon'ble Bombay High Court, relied upon by the Commissio....

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....gn and drawing imported from foreign country on payment of agreed upon price attract the provisions of Customs Act, 1962 and have to be treated as goods. To the same effect is Tribunal's decision in the case of Tractors And Farm Equipment Ltd. vs. Collector of Customs reported at 1993 (68) ELT 234 (Tribunal) and in the case of Commissioner of Central Excise, Pune-II vs. Kirloskar Brothers Ltd. rep....