2001 (10) TMI 222

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.... M/s. Steel Authority of India (SAIL) for design, manufacture, supply of equipment, steel structures, etc., and transportation and delivery at site of the said materials, civil foundation and other civil works including storage, erection, testing, commissioning and performance guarantee tests of Revamping of 1.6 million tonne Coal Washery at Durgapur Steel Plant; that they imported BATAC - Jig, disc fitter and spares valued at DM 10,13,647.81 plus U.S. $ 27,039.38 from M/s. K.H.D. Humboldt Wedag A.G.; that they are in no way related to the foreign supplier of the impugned goods; that there was no collaboration agreement with the foreign supplier nor there is any finding to the contrary in the Adjudication Order; that participation of HWIL i....

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....w-how provided by M/s. HWIL's foreign collaborator M/s. KHD Humboldt Wedag A.G., Germany; that Humboldt Wedag, Germany informed M/s. SAIL under letter dated 13-1-94 regarding supply of technical know-how, specific equipments and spares etc. with performance guarantee test; that consequently M/s. HWIL directed the Appellants under letter dated 7-2-94 to place the Order for supply and services of imported portion directly on Humboldt Wedag, Germany; that the sale of technical know-how by German company was conditional upon the sale of core equipment and spares; that M/s. HWIL had also clarified that taxes and duties, if any, leviable on the design engineering, etc. are not included in their referred price and are to be borned by the Appellant....