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of <h1>The SC dismissed the civil appeal for lack of merit but condoned the delay.</h1> The SC dismissed the civil appeal for lack of merit but condoned the delay. - TMI Valuation - clearance of manufactured computers after pre-loadingh with Application Software - misdeclaration of value - the decision in the case of Hewlett Packard India Sales (P) Ltd. Versus Commissioner of Central Excise, Pondicherry [2017 (7) TMI 406 - CESTAT CHENNAI] contested, where it was held that Deduction of software cost has to be on the basis of amount equivalent to market prices of the comparable product, that the cost of operating software was not the cost of CD alone but other costs such as royalty, warranty, after-sales service etc. are to be taken into account, that the intrinsic value of software is to be calculated by taking into account not only the purchase price but other costs, and that department charged that appellant overstated the value of software in undervalue the computer do not stand on firm ground. Held that: - the decision in the above case upheld - appeal dismissed. The Supreme Court dismissed the civil appeal, refusing admission due to lack of merit. The delay was condoned.
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