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2008 (10) TMI 75 - CESTAT BANGALORE
Allegation of department is that the value of software is includible in A.V. of the OCB Exchange – since software is supplied separately as per purchase orders, value of the software can not be included in the value of the OCB Exchanges on ground that the OCB Exchanges cannot function without the software – since software is separately identified as an excisable commodity in Central Excise Tariff, value of software is not required to be included in the value of the hardware