Basic Engineering Design Package (BEDP) supplied by the Process Licensor UOP-IA and (ii) Extended Basic Engineering (EBE) and Detailed Design Engineering (DDE) provided ... plant for improved performance.
(e) UOP-IA provided the basic engineering, design and drawings and also flow diagrams, without which the fabrication work
payment made for basic engineering and remit the same to the Government.
27. The foreign company undertook to deliver basic engineering to the appellant outside ... basic engineering" comprised of general documentation, process design, mechanical engineering, piping engineering, instrument engineering, insulation, electrical engineering, structural steel and civil engineering. No doubt
engineering drawing, design, etc.,
"necessary for the production of the
imported goods". Rule does not envisage
remote connection between "engineering
drawing, design ... imported
goods". The gap between Basic
Engineering Drawings and detailed
drawing is vast. The one provides all the
detailed inputs for undertaking
manufacture
India
1.6
Basic Engineering
Basic Engineering will consist of:-
a. Tendering stage THAS will provide all necessary drawings and specification and also datas and details ... mill project in India
1.7
Workshop drawing
Drawings worked out by CCI on the ground of basic engineering for manufacture of equipment of the plants
DAELIM) reviewed by EIL (Consultant).
10.2
Contractors (DAELIM) shall prepare basic & detailed engineering drawings & other supporting documents as required for completion.
10.3
Drawing ... DAELIM) reviewed by EIL (Consultant).
10.2
Contractors (DAELIM) shall prepare basic & detailed engineering drawings & other supporting documents as required for completion.
10.3
Drawing
suppliers produced the goods according to the engineering drawings undertaken elsewhere than in India, Further, whatever engineering drawings were undertaken in India ... also makes it clear that the basic engineering design package made available does not contain the engineering drawing for the equipment to be imported from
assessabel value as there is no break up for basic engineering, design, drawings etc.
(viii) The equipment and machinery imported
drawings as per Bill of Entry dated 02.01.2001.
4.2 Further, he has submitted that the designs and drawings are nothing but system engineering or basic ... basic engineering or system engineering originating outside India and delivered to TISCO. Further he has submitted that even if the imported drawing and designs
Assistant Commissioner Of Income ... vs Viacom18 Media Private Limited, Mumbai on 15 October, 2025
IN
nonresident "foreign company". It is in the business of engineering and construction management, providing project development services and construction of industrial plants ... complicated technologies across varying industries and terrain development of basic engineering designs, drawing up of detailed engineering plans, project construction, management services, sourcing through global
