https://www.taxtmi.com/caselaws?id=83596 The Tribunal held that installation and commissioning charges, if quantified separately, should be excluded from the assessable value. The appellants were directed to provide necessary particulars for this quantification. Additionally, the Tribunal confirmed that the cost of software is includible in the assessable value of the computer, even if it is a bought-out item. The appeal was disposed of in favor of the appellants regarding the limitation period for demanding duty, as the demand beyond the six-month limitation period was deemed time-barred. en-us Fri, 16 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 14:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83596 The Tribunal held that installation and commissioning charges, if quantified separately, should be excluded from the assessable value. The appellants were directed to provide necessary particulars for this quantification. Additionally, the Tribunal confirmed that the cost of software is includible in the assessable value of the computer, even if it is a bought-out item. The appeal was disposed of in favor of the appellants regarding the limitation period for demanding duty, as the demand beyond the six-month limitation period was deemed time-barred. Case-Laws Central Excise Fri, 16 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83596