2004 (1) TMI 510

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....per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and is directed against the Order-in-Original No. 33/2000-CAU, dated 20-7-2000. By the impugned order, the Commissioner held that the machine has been supplied along with the software already embedded in its memory as evidence by the Test Certificate and Checklist in the Log Book as well as the trouble shooting column in the Operat....

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....ntry. No attempt has been made by the appellant in the Bill of Entry to see that the Software value was excluded from the scope of value of imported goods. He said that the entire value of the Printer along with the value of Software had been declared in the subject Bill of Entry. He drew our attention to the relevant document placed before them to show that the value of the Software was shown NIL....