that the non-resident company was responsible to
suggest changes in basic designs, that it was not simply a purchase transaction that UOP was
responsible ... conclusion that if an assessee
makes payment for basic engineering program or basic design to a non-resident entity and the
supplier does not have
connection with CAE/CAD modeling and iterative simulation. It
receives the basic design from its group company with respect to
CAD modeling and makes
construct, modify, repair and maintain the facility only after the detailed plan, design and drawings have been approved by the Appellant. Further while SWPL ... strategic financial and operating decisions such as those relating to the basic design, capability functionality, etc of the bulk cargo handling jetty and its subsequent
automobile parts and in modeling and
iterative simulation. It receives the basic design from its
group company. It entered the following international
transactions with
account
of excess payment of excise duty but is basically designed to
give effect to the exemption and to operationalise the
5
exemption given
1211(B)/15
submitted that it was engaged in providing basic design and
application development services which was in the field of
Research &Development
assessee could not have been provided through books and literature by giving
designs and drawing,that assessee had made technology available to the Indian company ... design supply,that the scope of work covered supply of basic design engineering,
technical specification, integration of design at various level of construction
persons or goods are classifiable under heading 8901, whereas vessels and boats designed principally for pleasure or sports are classifiable under heading ... decision in Urmila & Co., it is the basic design of the vessel that determines its classification and pleasure boat will not cease
account of
4
excess payment of excise duty but is basically
designed to give effect to the exemption and to
operationalise the exemption given
account of
excess payment of excise duty but is basically
designed to give effect to the exemption and to
operational ise the exemption given
