TMI Blog2014 (12) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ucture has been approved only in the previous year. In these circumstances, we consider that on the issue of limitation and also on financial difficulties, the appellant has made out prima facie case for waiver of pre-deposit. Accordingly, the requirement of pre-deposit of the adjudged dues is waived and stay against recovery is granted during pendency of the appeal - Stay granted. - E/1335/2012-DB - MISC ORDER No.20665/2014 - Dated:- 11-3-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. V.J SANKARAM, ADV. For the Respondent : Mr. A.K. Nigam, A.R. ORDER Per B.S.V. MURTHY; The issue involved in this case is whether the appellant is liable to pay duty on the software supplied along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tercept IPLC traffic by providing access to and delivery of targeted IPLCs Traffic Content (TC) ad the intercepted Related Information (IRI) in real time. IPLC-LIMS shall be consisting of two functional components namely (a) IPLC Lawful Interception System (IPLC-LIS) for interception of the IPLC traffic and (b) IPLC Lawful Monitoring Systems (IPLC-LMS) for monitoring of the targeted IPLC traffic and related information. IPLC-LIS may further consist of components as Probes (which could be either hardware and/or software emulated functional entity) and Traffic Aggregators 25. A reading of the above and the detailed description of the IPLC-LIM system as mentioned at annexure G to the P.O., clearly shows that the order placed by M/s B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nent of IPLC-LIM equipment to arrive at the transaction value of the said IPLC-LIM System equipment manufactured and cleared by the assessee. 3. Learned counsel submits that software were supplied separately and only for testing purpose software loaded in the equipment before clearance and in terms of clarification issued by the Board, value of the software need not to be included. He draws our attention to paragraph 6 of the order of the Commissioner which is also reproduced : 6. Whereas the Central Board of Excise Customs, New Delhi has issued a circular No. 644/35/2002-CX dated 12.7.2002, in respect of valuation of computer systems and inclusion of value of software to the assessable value. As per this circular, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ites. The software supplied by us along with the BTS BSC in separate Disc is to be assessed separately as per the Circular No. 644/35/2002 CX dated 12.7.2002 of Central Board of Excise Customs. Accordingly the value of the software is shown separately and assessed to duty separately. Since software is fully exempted from duty, no duty has been paid on the software. Further we here with enclosed the following documents as desired by you. 1. A copy of BSNL Purchase Order No. CE/PO/019/2002-03 Dt. 27.01.2003, for swupply of V5.2 Based 105 K Lines of WLL CDMA Equipment along with associated equipment spares and accessories etc. 2. Details of Clearances of BSC BTS along with relevant copies of Invoices are also submitted herewi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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