TMI Blog2018 (1) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... eval and monitoring of data cannot be considered as part and parcel of he said access control device. Appeal allowed. - E/MISC/40026/2018 & E/332/2010 - Final Order No. 40233/2018 - Dated:- 29-1-2018 - Ms. Sulekha Beevi, Member (Judicial) And Shri B. Ravichandran, Technical Member Shri Raghavan Ramabhadran, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: B. Ravichandran The appellant has filed miscellaneous application for change of cause-title to the new name M/s. Siemens Ltd. instead of M/s. Siemens Building Technologies Pvt. Ltd. They have submitted necessary supporting documents to this effect. Accordingly, the miscellaneous application for change of cause-title is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fety equipment manufactured and supplied by the appellant is essential access control system used for restricting entry to a particular area or a room by fixing the said system in the door. The said system consists of main controller and various other components like card reader, magnetic controls, lock, power supply unit etc. The controller unit contains printed circuit board with required components like ICs, transformers etc. The basic operating software is loaded in the microprocessor of the said system. Once installed and supplied with power, the system controls the entry of any person based on the approved access cards. The software now in dispute is developed by the appellant for specific use of the customer. This is mostly a time an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lient using the present software. 4.2 Revenue emphasized that Note 6 of Chapter 85 which reads as under:- 6. Records, tapes and other media of heading 8523 or 8524 remain classified in these headings, when they are presented with the apparatus for which they are intended The said Note was deleted w.e.f. 01.01.2007. View of the Revenue is that after such deletion the software now supplied in CD should form part of the tax liability of the apparatus itself. We note in the present case, the software in the CD was not supplied along with the device. Hence, on a plain reading of the Note, the same is not having any implication for determining the dispute on hand. It is also to be noted that the software which is called V SAMS and V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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