https://www.taxtmi.com/caselaws?id=92797 Systems software, application software and peripherals were held not includible in the assessable value of computer systems for excise duty. The Tribunal applied Supreme Court rulings that software sold with computers is outside the valuation of the computer, and treated peripheral devices and system software as additional facilities rather than components required to be added under section 4 of the Central Excise Act, 1944. Note 5(b) to Chapter 84 of the Central Excise Tariff Act, 1985 did not change that position, and the appeals were allowed with the impugned orders set aside. en-us Tue, 09 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 11:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92797 Systems software, application software and peripherals were held not includible in the assessable value of computer systems for excise duty. The Tribunal applied Supreme Court rulings that software sold with computers is outside the valuation of the computer, and treated peripheral devices and system software as additional facilities rather than components required to be added under section 4 of the Central Excise Act, 1944. Note 5(b) to Chapter 84 of the Central Excise Tariff Act, 1985 did not change that position, and the appeals were allowed with the impugned orders set aside. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92797