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2016 (12) TMI 1259 - AT - Central ExciseValuation - supply of bought out item with the manufactured goods - Held that: - N.M.S. and L.C.T. softwares loaded on computers does not interfere with the normal telephone traffic and transmission equipments such as STM-1, STM-4 and STM-16 manufactured and supplied by them on whose assessable value duty was paid and that the respondents manufacture transmission equipment which are capable of functioning, without N.M.S. and L.C.T. software and that therefore they are independent entities and that just because they are supplied together, the value of N.M.S. and L.C.T. cannot become eligible to be included in the value of goods manufactured by them - Appeal dismissed - decided in favor of the assessee.
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