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2018 (1) TMI 1315 - AT - Central ExciseValuation - whether certain software separately supplied, to be loaded in the computer of the customer, who procured the electronic circuit and safety equipment from the appellants? - Held that: - the lower authorities have inter-mixed the embedded software with the customized software supplied latter for monitoring and data retrieval from the device - it is clear that a devise should suffer Central Excise duty along with essential operating software which is part and parcel of the same. However, the software which is supplied separately for loading in the computer of the client linked to the devise for retrieval and monitoring of data cannot be considered as part and parcel of he said access control device. Appeal allowed.
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