ASSOCIATED CEMENT COMPANY LIMITED Vs. COMMISSIONER OD CUSTOMS
LAWS(SC)-2001-1-74
SUPREME COURT OF INDIA
Decided on January 25,2001

ASSOCIATED CEMENT COMPANIES LIMITED Appellant
VERSUS
COMMISSIONER OF CUSTOMS Respondents





Cited Judgements :-

THIRD MEMBER ON REFERENCE : SHRI M.V. RAVINDRAN, MEMBER (J) GEETANJALI WOOLENS PVT. LTD. VS. COMMR. OF CUS. & C. EX., VADODARA-II [LAWS(CE)-2007-2-36] [REFERRED TO]
ESSAR OIL LTD. VS. COMMISSIONER OF CUSTOMS, JAMNAGAR [LAWS(CE)-2013-2-51] [REFERRED TO]
MAHINDRA & MAHINDRA LTD. RAMESH U. PRABHU VS. COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI [LAWS(CE)-2011-10-75] [REFERRED TO]
AGRAWAL COLOUR ADVANCE PHOTO SYSTEM VS. COMMISSIONER OF CENTRAL EXCISE, BHOPAL [LAWS(CE)-2010-5-121] [REFERRED TO]
BBR (INDIA) LIMITED VS. COMMISSIONER OF CENTRAL EXCISE, BANGALORE-III [LAWS(CE)-2006-9-58] [REFERRED TO]
SURYA FINE CHEMICALS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2015-1-17] [REFERRED TO]
SAFETY RETREADING COMPANY (P) LTD VS. COMMISSIONER OF C. EX., SALEM [LAWS(CE)-2011-10-54] [REFERRED TO]
UNION OF INDIA VS. AGRICAS LLP [LAWS(SC)-2020-8-30] [REFERRED TO]
COMMISSIONER TRADE TAX, U P , LUCKNOW VS. S/S KOHLI COLOR LAB [LAWS(ALL)-2014-7-398] [REFERRED TO]
SHIPPING CORPORATION OF INDIA LTD. VS. COMMR. OF CUS. (IMPORT) [LAWS(CE)-2014-11-10] [REFERRED TO]
QUIPPO OIL AND GAS INFRASTRUCTURE LIMITED AND ORS. VS. STATE OF TRIPURA AND ORS. [LAWS(TRIP)-2014-11-75] [REFERRED TO]
COMMISSIONER OF S.T., BANGALORE VS. WINTAC LTD. [LAWS(CE)-2007-10-88] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. M/S. SATYAM DIGITAL PHOTO LAB [LAWS(CE)-2011-9-109] [REFERRED TO]
ASIAN OILFIELD SERVICES, A COMPANY, INCORPORATED UNDER THE COMPANIES ACT, 1956 VS. THE STATE OF TRIPURA AND ORS. [LAWS(TRIP)-2015-5-4] [REFERRED TO]
COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED VS. STATE OF KARNATAKA [LAWS(ST)-2013-10-1] [REFERRED TO]
SAHIL DIAMONDS PVT. LTD. VS. COMMISSIONER OF CUSTOMS, AHMEDABAD [LAWS(CE)-2009-8-47] [REFERRED TO]
COMMISSIONER, TRADE TAX, U. P., LUCKNOW VS. ARISTO PRINTERS PVT. LTD. [LAWS(ALL)-2010-12-201] [REFERRED TO]
COMMISSIONER, TRADE TAX, U. P., LUCKNOW VS. ARISTO PRINTERS PVT. LTD. [LAWS(ALL)-2010-12-201] [REFERRED TO]
FROSTEES EXPORTS (INDIA) PVT. LTD. VS. DCCT, CORPORATE DIVISION, KOLKATA AND OTHERS [LAWS(ST)-2010-4-6] [REFERRED TO]
SUZLON ENERGY LTD. VS. COMMISSIONER OF C. EX. & SERVICE TAX [LAWS(CE)-2014-7-55] [REFERRED TO]
MITSUI & CO. LTD. VS. COMMISSIONER OF C. EX. & S.T., JAMSHEDPUR [LAWS(CE)-2012-4-2] [REFERRED TO]
TATA CONSULTANCY SERVICES VS. STATE OF ANDHRA PRADESH [LAWS(SC)-2001-3-152] [REFERRED]
UNION OF INDIA VS. AHMEDABAD ELECTRICITY COMPANY LIMITED [LAWS(SC)-2003-10-3] [REFERRED TO]
S.D. TECHNICAL SERVICE VS. CC [LAWS(CE)-2003-5-185] [REFERRED TO]
ORIENTAL HOTELS LTD. VS. CC [LAWS(CE)-2002-11-217] [REFERRED TO]
MOHAN OFFSET PRINTERS VS. STATE OF TAMIL NADU [LAWS(MAD)-2010-1-621] [REFERRED TO]
IMAGIC CREATIVE PVT LTD VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(SC)-2008-1-92] [REFERRED TO]
COLGATE PALMOLIVE INDIA LTD. VS. COMMISSIONER OF CUSTOMS, PATNA [LAWS(SC)-2016-8-72] [REFERRED TO]
L.M.L. LTD. VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2003-1-120] [REFERRED TO]
KAUR SAIN TRADERS VS. UNION OF INDIA [LAWS(PAT)-2005-5-71] [REFERRED TO]
UNION OF INDIA VS. HONDA SIEL CAR INDIA LIMITED [LAWS(DLH)-2011-12-198] [REFERRED TO]
UNION OF INDIA VS. HONDA SIEL CAR INDIA LIMITED [LAWS(DLH)-2011-12-198] [REFERRED TO]
M/S. AGRAWAL COLOUR ADVANCE PHOTO SYSTEM VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(MPH)-2020-3-292] [REFERRED TO]
PANACEA BIOTECH LTD. VS. COMMISSIONER OF CUSTOMS (ACC) [LAWS(CE)-2002-11-216] [REFERRED TO]
DIGITAL EQUIPMENTS (INDIA) LTD. VS. COLLECTOR OF CUS., BANGALORE [LAWS(CE)-2001-4-217] [REFERRED TO]
AFCONS PAULING JOINT VENTURE VS. CCE [LAWS(CE)-2004-1-316] [REFERRED TO]
K R C D (I) PVT LTD VS. COMMISSIONER OF CENTRAL EXCISE, MUMBAI [LAWS(SC)-2015-4-64] [REFERRED TO]
STATE OF KARNATAKA VS. PRO LAB [LAWS(SC)-2015-1-74] [REFERRED TO]
L M L LTD VS. COMMISSIONER OF CUSTOMS [LAWS(SC)-2010-9-11] [REFERRED TO]
STATE OF TAMIL NADU REPRESENTED BY DEPUTY COMMISSIONER (CT), TIRUNELVELI DIVISION VS. TVL ORIENT PACKAGING INDUSTRIES, SECRETARY, TAMIL NADU SALES TAX APPELLATE TRIBUNAL [LAWS(MAD)-2009-7-854] [REFERRED]
TVL R MINI COLOUR LAB VS. TAMIL NADU TAXATION SPECIAL TRIBUNAL [LAWS(MAD)-2007-8-404] [REFERRED TO]
TVL R MINI COLOUR LAB VS. TAMIL NADU TAXATION SPECIAL TRIBUNAL [LAWS(MAD)-2007-8-404] [REFERRED TO]
NORTHERN TANNERY VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CE)-2002-12-156] [REFERRED TO]
PANTEX GEEBEE FLUID POWER LTD. VS. COMMISSIONER OF CUSTOMS, MUMBAI [LAWS(CE)-2003-1-107] [REFERRED TO]
GIVO LIMITED AND SHRI M.K. VS. COMMISSIONER OF CUSTOMS, NEW [LAWS(CE)-2001-5-417] [REFERRED TO]
LARSEN & TOUBRO LIMITED VS. STATE OF KARNATAKA [LAWS(SC)-2013-9-79] [REFERRED TO]
COMMNR OF CUSTOMS EXCISE VS. LIVING MEDIA INDIA LTD [LAWS(SC)-2011-8-89] [REFERRED TO]
C K JIDHEESH VS. UNION OF INDIA [LAWS(SC)-2005-10-92] [REFERRED TO]
COMMISSIONER OF CUSTOMS PREVENTIVE MUMBAI VS. M AMBALAL AND CO [LAWS(SC)-2010-12-25] [REFERRED TO]
Abdulgafar A Nadiadwala VS. Asst Commissioner of Income Tax [LAWS(BOM)-2004-3-112] [REFERRED TO]
STATE OF KERALA VS. MUZIRIS SOFTECH (P) LTD. [LAWS(KER)-2020-8-203] [REFERRED TO]
MAHARASHTRA MUDRAN PARISHAD VS. STATE OF MAHARASHTRA [LAWS(BOM)-2004-5-11] [REFERRED TO]
ABDULGAFAR A NADIADWALA VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2004-3-135] [REFERRED TO]
LAL PRODUCTS VS. INTELLIGENCE OFFICER, COMMERCIAL TAXES [LAWS(KER)-2018-12-35] [REFERRED TO]
COMMISSIONER OF SALES TAX MUMBAI VS. HARI AND COMPANY [LAWS(BOM)-2006-3-176] [REFERRED TO]
BHARTI AIRTEL LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2009-1-32] [REFERRED TO]
GOLDEN COLOUR LAB AND STUDIO VS. COMMISSIONER OF COMMERCIAL TAXES BANGALORE [LAWS(KAR)-2003-7-76] [REFERRED TO]
AEG AKTIENGESLLSCHAFT VS. COMMISSIONER OF INCOME TAX [LAWS(KAR)-2004-3-50] [REFERRED TO]
TAMIL NADU KALYANA MANDAPAM OWNERS ASSOCIATION VS. U O I [LAWS(MAD)-2001-4-24] [REFERRED TO]
SURESH COLOUR LABS VS. STATE OF KARNATAKA [LAWS(KAR)-2005-11-43] [REFERRED TO]
MMT INDIA PVT LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2004-3-31] [REFERRED TO]
INVENTA SOFTWARE INDIA PRIVATE LIMITED VS. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ZONE-I BANGALORE [LAWS(KAR)-2005-8-52] [REFERRED TO]
ANTRIX CORPORATION LTD VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-2010-2-3] [REFERRED TO]
S S PHOTOGRAPHIC LAB PVT LTD VS. STATE OF ASSAM [LAWS(GAU)-2006-2-42] [REFERRED TO]
THE COMMISSIONER OF CUSTOMS (EXPORTS), CUSTOM HOUSE VS. JAY AR ENTERPRISES AND ORS. [LAWS(MAD)-2015-9-207] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. BHARAT SANCHAR NIGAM LIMITED [LAWS(APH)-2011-9-141] [REFERRED TO]
STATE OF TAMIL NADU VS. JANSONS TEXTILE PROCESSORS [LAWS(MAD)-2013-7-296] [REFERRED TO]
STATE OF TAMIL NADU VS. MALAR DYEING WORKS [LAWS(MAD)-2011-7-545] [REFERRED]
R.K. COLOR LAB AND STUDIO VS. STATE OF KARNATAKA AND ORS. [LAWS(KAR)-2016-2-85] [REFERRED TO]
CENTURY FLOUR MILLS LTD. VS. UNION OF INDIA [LAWS(MAD)-2013-10-169] [REFERRED TO]
BHAVANI TEXTILE PROCESSORS (P) LTD VS. STATE OF TAMIL NADU [LAWS(MAD)-2014-8-307] [REFERRED]
R K COLOR LAB AND STUDIO VS. STATE OF KARNATAKA AND ORS [LAWS(KAR)-2016-2-452] [REFERRED TO]
PRADIP PAUL VS. STATE OF TRIPURA [LAWS(GAU)-2011-3-39] [REFERRED TO]
STATE OF TAMIL NADU VS. TEX-IN-PRINTERS [LAWS(MAD)-2013-10-188] [REFERRED TO]
DEPUTY COMMISSIONER (LEGAL) VS. K NEELAKANTA RAO [LAWS(APH)-2015-6-17] [REFERRED TO]
COMMISSIONER OF CUSTOMS (PREVENTIVE), WEST BENGAL VS. SOHOM SHIPPING PVT. LTD. [LAWS(CAL)-2019-8-74] [REFERRED TO]
VICEROY HOTELS LIMITED VS. COMMERCIAL TAX OFFICER AND THREE ORS [LAWS(APH)-2011-2-99] [REFERRED TO]
STATE OF TAMIL NADU VS. S.S.M. PROCESSING MILLS [LAWS(MAD)-2013-8-197] [REFERRED TO]
ACCEL FRONTLINE LIMITED VS. COMMISSIONER OF CUSTOMS [LAWS(AR)-2008-1-1] [REFERRED TO]
APEEJAY SURRENDERA PARK HOTELS LTD. AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(DLH)-2016-3-165] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. R M MALHOTRA PRO MALHOTRA NURSING AND MATERNITY HOME [LAWS(ALL)-2005-9-92] [REFERRED TO]
L&T-SUCG JV CC27 DELHI VS. DELHI METRO RAIL CORPORATION LIMITED. [LAWS(DLH)-2018-3-93] [REFERRED TO]
ENVIRO CHEMICALS VS. STATE OF KERALA [LAWS(KER)-2011-2-379] [REFERRED TO]
ENVIRO CHEMICALS VS. STATE OF KERALA [LAWS(KER)-2011-2-379] [REFERRED TO]
BHARAT HOTELS LTD. VS. COMMISSIONER OF CENTRAL EXCISE (ADJUDICATION) [LAWS(DLH)-2017-11-422] [REFERRED TO]
M/S BHUSHAN STEEL LIMITED VS. COMMISSIONER, COMMERCIAL TAXES, [LAWS(ALL)-2017-5-91] [REFERRED TO]
MIOT HOSPITALS LTD VS. STATE OF TAMIL NADU [LAWS(MAD)-2020-5-73] [REFERRED TO]
MIOT HOSPITALS LTD VS. STATE OF TAMIL NADU [LAWS(MAD)-2020-5-73] [REFERRED TO]
STATE OF TAMIL NADU VS. TAMIL NADU CO-OPERATIVE TEXTILE PROCESSING MILLS LIMITED [LAWS(MAD)-2019-6-682] [REFERRED TO]
DEEP INDUSTRIES LTD. VS. STATE OF GUJARAT [LAWS(GJH)-2017-12-288] [REFERRED TO]
SODEXO SVC INDIA PRIVATE LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-2015-3-84] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. RAMDAS SOBHRAJ [LAWS(BOM)-2012-10-127] [REFERRED TO]
DELHI STUDIO COLOUR LAB VS. UNION OF INDIA [LAWS(P&H)-2006-10-135] [REFERRED TO]
NAYAN COLOUR LAB VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2014-11-45] [REFERRED TO]


JUDGEMENT

- (1.) These appeals have been filed against the common order dated 15th November, 1999 of the Customs, Excise and Gold (Control) Appellate Tribunal which, while confirming the order of the Commissioner of Customs held that drawings, designs etc. relating to machinery or industrial technology were goods which were leviable to duty of customs on their transaction value at the time of their import.
(2.) As principal arguments on behalf of the appellants were addressed in the case of M/s. Hotel Leela Ventures Limited by Mr. Ashok H. Desai, learned senior counsel, for the sake of convenience we will refer to the relevant facts in that case in greater detail.
(3.) Leela Ventures are engaged in the business of setting up, operating and maintaining Hotels and Resorts. For designing the Hotels and Resorts, it engaged a foreign company M/s. Wimberly Allison Tong and Goo, USA ("WAT" for short) for providing architectural services including design development drawings. Leela Ventures had entered into four agreements with the said foreign company in respect of four different ventures in India. Apart from preparing the designs and drawings the scope of work under the said agreements included site visits and on site consultations with architects.;


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