2005 (11) TMI 70

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....39;the Act') against the final order bearing No. 1644/99A dated 23rd December, 1999 (hereinafter referred to as the 'impugned order') passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal') in Appeal No. C/154/97-A whereby the Tribunal has rejected the appeal and confirmed the orders of the Deputy Collector, Cus....

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....ntry for total CIF value of Rs. 21,45,80,895.80 and total duty of Rs. 14,80,84,167.50 was paid as per project assessment under Tariff Item No. 98.01 under the Customs Tariff Act, 1975. Appellant paid the Customs Duty charges in respect of the design and engineering charges under protest. 5. For the purpose of the contract, the break-up of the total contract price is as follows :   (i....

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....ppellant would be liable to pay the import duty on the designing and engineering so far as it has gone as an input into the manufacture, supply and transportation to GDR Port of machineries, equipment, but strongly denies its liability to pay the customs duty on the cost of designing and engineering which has gone into the erection, commissioning and supervision of short term and long term tests o....