https://www.taxtmi.com/caselaws?id=83430 The Tribunal upheld the decision that the value of the systems software is includible in the assessable value of the computer system for central excise duty purposes. The software was considered essential for the operation of the computer system, and even though it enjoyed exemption from excise duty, its value had to be included in the assessable value of the final product. The Tribunal rejected the appeal and directed the appellants to comply with the levy and interest as per the High Court's order. en-us Thu, 30 Jun 1994 00:00:00 +0530 Wed, 13 Jul 2011 15:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83430 The Tribunal upheld the decision that the value of the systems software is includible in the assessable value of the computer system for central excise duty purposes. The software was considered essential for the operation of the computer system, and even though it enjoyed exemption from excise duty, its value had to be included in the assessable value of the final product. The Tribunal rejected the appeal and directed the appellants to comply with the levy and interest as per the High Court's order. Case-Laws Central Excise Thu, 30 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83430