TMI Blog2004 (2) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... . There may be softwares which contain additional or ancillary applications which a customer may want to buy separately. An additional or ancillary application would, of course, be classifiable separately and cannot be included in the value of a computer. But a buyer has to buy software without which the computer cannot work. The computer would otherwise be a dead box, if software, without which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1997) 2 SCC 78, it has been held that a computer and its software are distinct and separate items. It is held that a computer may not be capable of effective functioning unless loaded with software, but still these are not parts of computer and even if they are sold along with the computer their value does not form part of assessable value. 4. With greatest of respect, to the learned Judges con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value determined in such manner as may be prescribed. (2) The provisions of this Section shall not apply in respect of any excisable goods for which a tariff value has been fixed under Section (2) of Section 3. (3) For the purpose of this section. - (a) . . . . (b) . . . . (c) . . . . (d) "transaction value" means the price actually paid or payable for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout which computer cannot work at all. There may be softwares which contain additional or ancillary applications which a customer may want to buy separately. An additional or ancillary application would, of course, be classifiable separately and cannot be included in the value of a computer. But a buyer has to buy software without which the computer cannot work. The computer would otherwise be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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