https://www.taxtmi.com/caselaws?id=122883 The Tribunal upheld the Commissioner's decision on duty payment for basic software but directed re-quantification of duty payable and re-determination of penalty. The Tribunal emphasized that duty should be charged on equipment containing basic software, not the software itself, and instructed inclusion of bought-out items in duty payment. The Commissioner was ordered to hear the applicant before finalizing duty payable. Additionally, the Tribunal directed a re-evaluation of differential duty in other show cause notices, allowing the applicant to submit written materials for re-determination within a specified period. en-us Mon, 22 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 13:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122883 The Tribunal upheld the Commissioner's decision on duty payment for basic software but directed re-quantification of duty payable and re-determination of penalty. The Tribunal emphasized that duty should be charged on equipment containing basic software, not the software itself, and instructed inclusion of bought-out items in duty payment. The Commissioner was ordered to hear the applicant before finalizing duty payable. Additionally, the Tribunal directed a re-evaluation of differential duty in other show cause notices, allowing the applicant to submit written materials for re-determination within a specified period. Case-Laws Central Excise Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122883