TMI Blog1997 (1) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... f reckoning duty. The assessee contended before the adjudicating authority and the Collector (Appeals) that value of software cannot be added to the value of computer, pointing out that the assessee purchases software from the United States of America and sells computers with or without softwares, as may be desired by the customers. A line of decisions of the Tribunal under the old Tariff took the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellant that the decision in Tata Unisys Ltd. required reconsideration and the reliance placed in the decision on certain observations made in the decision by the Tribunal under the Old Tariff was not justified and, in any event, Chapter Note 6 under Chapter 85 places the matter beyond any controversy in favour of the assessee. Having heard both sides, the two-Member Bench felt t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.1996 .. The Supreme Court took the view that both under the old Tariff and the new Tariff to the effect that computer and software are distinct and separate and software cannot be regarded as part of the computer and, therefore, the value of software even if sold along with the Computer, cannot form part of the assessable value of the computer for the purpose of excise duty. The Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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