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2008 (7) TMI 385 - AT - CustomsValuation - Value of Software – include ability in the value of software - The allegation of the Revenue is that the value of the impugned goods have been split up into hardware and software portion with an intention to evade payment of Customs duty – held that - The software needed for the functioning of the telephone is already embedded in it. When the telephone is purchased, the price includes the value of the software also. It is not that one has to purchase hardware and software separately and then load the software into the telephone. Even at the foreign suppliers end, the software needed for the telephone is already embedded. It has been stated that the CD-Roms containing software are essential and are needed for upgradation. This is not a very convincing reason for saying that the value of the telephone has to be split up at 70% for hardware and 30% software. – value of software to be included in the value of telephones
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