https://www.taxtmi.com/caselaws?id=98833 The tribunal concluded that EPROMs are integral to STD/PCO units and their cost should be included in the assessable value. The exemption under Notification 84/89-C.E. for software did not apply to EPROMs classified under Heading 8542. The demand for duty beyond six months was barred by limitation, following the CCE v. Cotspun Ltd. ruling. Advertising expenses reimbursed to dealers were not includible in the assessable value. Additional charges for freight and insurance were not sustainable if not actually incurred. The penalty and confiscation of goods were set aside, with consequential relief granted in the judgment. Appeal 1330/95 was dismissed, and Appeal 1186/96 was allowed. en-us Tue, 28 Dec 1999 00:00:00 +0530 Tue, 24 Jan 2012 12:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98833 The tribunal concluded that EPROMs are integral to STD/PCO units and their cost should be included in the assessable value. The exemption under Notification 84/89-C.E. for software did not apply to EPROMs classified under Heading 8542. The demand for duty beyond six months was barred by limitation, following the CCE v. Cotspun Ltd. ruling. Advertising expenses reimbursed to dealers were not includible in the assessable value. Additional charges for freight and insurance were not sustainable if not actually incurred. The penalty and confiscation of goods were set aside, with consequential relief granted in the judgment. Appeal 1330/95 was dismissed, and Appeal 1186/96 was allowed. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98833