TaxTMI 
TaxTMI 
2008 (9) TMI 145
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....half of the appellants and Mrs. Sudha Koka, learned SDR for the revenue. 3. We heard both sides. 4. The appellants imported through Kakinada Port one dredger by filing a Bill of Entry dated 2-12-2004. The description of the dredger is "one Trailer Dredger Volvox Hansa" complete with inventory, accessories and spare parts, renamed the vessel as "Sagar Hansa". The Bill of Entry was assessed provisionally for an assessable value of Rs. 25,21,96,179/- on the basis of the valuation report of engineers at Netherlands. Subsequently, the goods were revalued by M/s. Subhash Chander & Associates, Mumbai at Rs. 22,35,00,000/-. The Bill of Entry was assessed on 29-4-2005 for Rs. 27,34,21,519/- CIF after adding freight, insurance and handling char....
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.... Wipro Limited v. CC, Chennai - 2005 (189) E.L.T. 289 (Tri.-Bang.) (iii) Madhus Garage Equipments v. CC (A), Bangalore - 2006 (198) E.L.T. 388 (Tri.-Bang.). (iv) Mac & Megha Agro Equipments (P) Ltd. v. CC, Cochin - 2006 (199) E.L.T. 260 (Tri.-Bang.) 5.2 The spares/accessories were imported along with the impugned dredger and the value of the dredger is inclusive of all items purchased and supplied. There is no suppression of facts, collusion or any wilful mis-statement as can be seen from the documentary evidence on record. The learned advocate took us through the following documents to show that nothing was hidden from the department. (a) Valuation Report provided by the Overseas Supplier viz. Van Woerkom, Nobels & Ten Veen, Ma....
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....parts are imported along with an article, the rate of duty chargeable on the said accessories and spares would be the same rate as that of an article, provided two conditions are fulfilled. The first condition is that the accessories parts and implements should be compulsorily supplied with that article. The other condition is no separate charge is made for such supply, their price being included in the price of the article. It was stressed that in the present case both the conditions have been fulfilled and therefore, there is no case for demanding higher rate of duty on the spares/accessories imported along with the dredger. 5.4 It was also stated that the dredger was nearly 36 years old and all the items which are in the dredger are v....
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....Commissioner to file an appeal to the Commissioner (A) for remanding the matter to the Deputy Commissioner for inclusion of the value of spares in the assessable value of the dredger. 7. We have gone through the records of the case carefully. The Commissioner has proceeded against the appellants on the ground that they had not included value of the spares and accessories in the value of the dredger, as separate values are indicated against each of the item covered in 108 sheets. The Condition No. (ii) of Accessories (Conditions) Rules, 1963 is not satisfied and hence, the spares and accessories cannot be cleared at rate applicable to the dredger at the rate of 5% adv. On going through the documents, we do not find any mis-declaration. In....