Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Sony Dadc Manufacturing India Pvt Ltd Versus Commissioner of Central Excise, Belapur

2015 (6) TMI 658 - CESTAT MUMBAI

Manufacture - replicating certain Microsoft software on CDs/DVDs - Benefit of serial No. 27 of Notification No. 6/2006-CE - Held that:- Applicant does not have any case on merits as the work of replicating and that also in large quantity, will not be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t be called customized software so as to extend the benefit of Notification 6/2006-CE dated 01/03/2006. In view of the said position, prima facie, we are of the view that the applicant will be required to pay duty on the said goods.

Howev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

horised Replicators/OEM to the Microsoft for the main software. Similarly, recovery disc is provided to OEM manufacturer so that in case of any problem in the original software, recovery disc is used. Similar is the position in respect of other type .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mber (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Mr M H Patil, Adv. For the Respondent : Mr V K Agarwal, Addl Commissioner (A.R.) ORDER Per: P K Jain: Brief facts of the case are that the applicant is engaged in replicating certain Micros .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

27 of Notification No. 6/2006-CE. 2. Revenue's contention is that the said goods are not covered by the said Notification as the said entry covers any customized software other than packaged software or canned software. 3. Heard both the sides. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oft and are used in computer system by various original equipment manufacturers or other customers. In such a situation, the software cannot be called customized software so as to extend the benefit of Notification 6/2006-CE dated 01/03/2006. In view .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er disc for computing the duty. The figure of US $7/- has been taken as that is the royalty that is required to be paid by the Authorised Replicators/OEM to the Microsoft for the main software. The contention of the learned counsel for the applicant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version