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1. Valuation - inclusion of value of software in the assessable value during clearances of telecom equipment or not - At the time of hearing, the Bench had directed the...

2. Valuation - inclusion of value of software into the value of hardware - value of the software cannot be included in the value of the OCB exchanges. - SC

3. Valuation - import of goods - inclusion of value of software in the networking appliance - It is argued that the cost of such updation of software cannot form part of...

4. Valuation of imported goods - value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software -...

5. Royalty income earned from the OEMs on network equipment -In view of the specific clauses in the agreement between OEM's and Indian parties, it is clear that the...

6. Valuation - Import of telephone software - inclusion of value of software in the cost of equipments - prima facie case is against the assessee - stay grantned. - AT

7. Decisions in respect of classification/valuation of hardware and software of computers cannot be mechanically applied to hardware and software relating to telecom equipments. - AT

8. Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the...

9. Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are...

10. Valuation - clearance of manufactured computers after pre-loadingh with Application Software - Deduction of software cost has to be on the basis of amount equivalent to...

11. Valuation - Merely because the corrugated box was supplied by the customer that does not make difference as far as inclusion of cost of packing material required to...

12. Valuation - Job work - inclusion of value of the scrap retained and sold by the appellants in the assessable value of the goods manufactured and cleared by the...

13. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

14. Valuation - Method of valuation - non-inclusion of profit marging in the assessable value of semi-finished goods cleared to their other unit - no demand being revenue...

15. Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after...