assessabel value as there is no break up for basic engineering, design, drawings etc.
(viii) The equipment and machinery imported
incorrect. The appellant submits that the service rendered under the Heading 'Engineering & Management does not at all involve identifying any specification ... which do not require any design or engineering drawing supplied by the purchaser. The Basic Engineering and Stability calculation is an activity which precedes detailed
Tata Consultancy Services vs State Of Andhra Pradesh on 5 November, 2004
Author: S.B
engineering mechanics, engineering drawing, topographic and hydro-
graphic surveying, mine surveying, quantity surveying and costing
etc. So far as the Amins are concerned, their basic
they provided assistance and review in basic design criteria, including design loads for all project components including engineering calculations, estimates of main equipment capacities ... client. The lower authorities have held that the appellants have rendered drawing, design, technical, consultancy services and are covered by the scope of consulting engineer
licence fee is not related to imported goods and that the basic engineering fees related to post-importation activities as
a) (1)After examining ... sale of the equipments by Outokumpu. As regard includibility of basic engineering fees to the value of capital goods Under Rule
Engineering Courses includes subjects relating to construction and development for it is apparent from the ordinances and regulations relating to examinations in the Civil Engineering ... papers for construction, testing of materials, building and drawing, surveying, building design and drawing traffic engineering and control and finally architectural town planning. These papers
final product, whether it be the
encyclopaedia or the engineering or architectural drawings
or any manual.
43. Similar would be the position in the case ... application for refund of
customs duty on the ground that the basic cost of software
was US Dollars 401.047. While the rest of the amount
final product whether it be the encyclopaedia or the engineering or architectural drawings or any manual.
40. Similar would be the position in the case ... application for refund of customs duty on the grounds that the basic cost of software was US $ 401,047. While the rest of the amount
term 'System Engineering charges'.
(ii) The relevant work Order and the scope work relating to systems engineering indicate that the charges in question ... Representative for the assessee points out that the charges were not drawing and engineering charges pertaining to the setting up of the industry