Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1988 Customs Valuation Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Customs Valuation Rules, 1988 :Rule 9(1)(b) and (e)-Valuation of imported goods-Equipment imported along with engineering documents on basis of three contracts-Third contract recited overall price including equipment and engineering documents-Concessional duty over project imports and nil duty over engineering documents-Show cause notice issued and equipment valued along with engineering documents-High Court in writ petition ordered release of goods on payment of penalty and furnishing bank guarantees-Fresh show cause notice issued and another order for payment of duty and penalty passed-In appeal CEGAT held, the three contracts to be part of one package including value of engineering documents in value of equipment-On appeal Held, value of engineering documents neither dutiable nor clubbable with value of equipment-Matter remanded to ascertain whether equipment had been under-valued-proceedings against those exonerated by the Tribunal could not be re-opened-Project Import Regulations, 1986-Custom Tarrif Act, 1975-Sub Heading No. 4906.00. Rule 9(1)(b)(ii) to (iv)-Applicability-Held, applicable if goods and services were supplied by the buyer to the seller free of charge or at a reduced cost for use in connection with the production and sale of imported goods to the extent that such value has not been included in the price actually paid or payable. Rule 9( I)( e )-Applicability-Obligation of the seller towards a third party to be satisfied by the seller and making of a payment by the buyer to the seller or to a third party to satisfy the same is a condition precedent-Held, where condition not satisfied and equipment imported along with engineering documents, value of both cannot be clubbed together. Interpretative Note to Rule-4-Applicability-Held, value of charges not covered by clauses (a) to (c) could not be included in the value of imported equipment-Where price of engineering documents had been separately paid, Note cannot be pressed into service-Value of documents and drawings etc. cannot be "charges for construction, erection, assembly etc. of imported goods as they were covered by a separate contract. |
Judge | Honble Mr. Justice R.C. Lahoti |
Neutral Citation | 2000 INSC 75 |
Petitioner | Tata Iron And Steel Co. Ltd. |
Respondent | Commissioner Of Central Excise And Customs, Bhubaneshwar, Orissa |
SCR | [2000] 1 S.C.R. 876 |
Judgement Date | 2000-02-16 |
Case Number | 96 |
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