Commr. of Cus. (Import) v. Hindustan Construction Co. Ltd.

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The Tax Publishers2019 TaxPub(EX) 369 2018 (366) E.L.T. 1025 IN THE CESTAT, WEST ZONAL, MUMBAI BENCH RAMESH NAIR, (JUDICIAL MEMBER) & RAJU, (TECHNICAL MEMBER) Commr. of Cus. (Import) v. Hindustan Construction Co. Ltd. Appeal Nos. C/964-965/2007/MUM Final Order Nos. A/86528-86529/2018-WZB/MUM 25 May, 2018 Appellant by: P. Vinitha Sekhar, Joint Commissioner (Authorised Representative) Respondent by: T. Viswanathan, Advocate ORDER *Raju, (Technical Member)* The appellants M/s. Hindustan Construction Co. Ltd. (M/s. HCC) and M/s. Nagarjuna Construction Company Ltd. (M/s. NCC) entered into a Joint Venture (to participate in the bid for execution of work under "Phase II of J. Chokka (HCC-NCC JV) Rao Godavari Lift Irrigation Scheme" which was eventually granted to them by the Irrigation & C.A.D (PW) Department, Government of Andhra Pradesh. They sub-contracted the work for design, supply, model study, manufacturing, supply, erection, testing commission, operation and maintenance of electro-mechanical package for the initial setting up of Godavari Lift Irrigation Scheme, Phase II. M/s. Jyothi Ltd. entered into contracts with C.K.D. Blansko, Sigma Group a.s., and C.K.D. Nove Energoa.s. for supply of equipments and setting up of the pump stations. In the meanwhile due to financial constraints of M/s. Jyothi, NCC and HCC opened the LC with the foreign suppliers and made an application for registration under the project import under the category of water supply project. The Adjudicating Authority denied the registration holding that there was no contract between the importer and the supplier and that the project is an irrigation project and not a water supply project. Aggrieved by the said order M/s. HCC and M/s. NCC filed an appeal before the Hon'ble Commissioner of Customs (Appeals), Mumbai who set aside the order-in-original and allowed their appeal. Hence this appeal has been filed by the Revenue. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2019 TaxPub(EX) 369 2018 (366) E.L.T. 1025

IN THE CESTAT, WEST ZONAL, MUMBAI BENCH

RAMESH NAIR, (JUDICIAL MEMBER) & RAJU, (TECHNICAL MEMBER)

Commr. of Cus. (Import) v. Hindustan Construction Co. Ltd.

Appeal Nos. C/964-965/2007/MUM

Final Order Nos. A/86528-86529/2018-WZB/MUM

25 May, 2018

Appellant by: P. Vinitha Sekhar, Joint Commissioner (Authorised Representative)

Respondent by: T. Viswanathan, Advocate

ORDER

Raju, (Technical Member)

The appellants M/s. Hindustan Construction Co. Ltd. (M/s. HCC) and M/s. Nagarjuna Construction Company Ltd. (M/s. NCC) entered into a Joint Venture (to participate in the bid for execution of work under "Phase II of J. Chokka (HCC-NCC JV) Rao Godavari Lift Irrigation Scheme" which was eventually granted to them by the Irrigation & C.A.D (PW) Department, Government of Andhra Pradesh. They sub-contracted the work for design, supply, model study, manufacturing, supply, erection, testing commission, operation and maintenance of electro-mechanical package for the initial setting up of Godavari Lift Irrigation Scheme, Phase II. M/s. Jyothi Ltd. entered into contracts with C.K.D. Blansko, Sigma Group a.s., and C.K.D. Nove Energoa.s. for supply of equipments and setting up of the pump stations. In the meanwhile due to financial constraints of M/s. Jyothi, NCC and HCC opened the LC with the foreign suppliers and made an application for registration under the project import under the category of water supply project. The Adjudicating Authority denied the registration holding that there was no contract between the importer and the supplier and that the project is an irrigation project and not a water supply project. Aggrieved by the said order M/s. HCC and M/s. NCC filed an appeal before the Hon'ble Commissioner of Customs (Appeals), Mumbai who set aside the order-in-original and allowed their appeal. Hence this appeal has been filed by the Revenue.