https://www.taxtmi.com/caselaws?id=123388 The Tribunal ruled in favor of the appellant, granting a full waiver of the duty demanded, penalty imposed, and interest. The appellant's argument that software should not be included in the hardware value for duty calculation was accepted. The Tribunal emphasized that excise duty is chargeable only on excisable goods and concluded that the software, being non-excisable and covered by an exemption, should not have its value included in the hardware for duty calculation. The Tribunal stayed further recovery proceedings, recognizing the complexity of the case. en-us Tue, 26 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 15:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123388 The Tribunal ruled in favor of the appellant, granting a full waiver of the duty demanded, penalty imposed, and interest. The appellant's argument that software should not be included in the hardware value for duty calculation was accepted. The Tribunal emphasized that excise duty is chargeable only on excisable goods and concluded that the software, being non-excisable and covered by an exemption, should not have its value included in the hardware for duty calculation. The Tribunal stayed further recovery proceedings, recognizing the complexity of the case. Case-Laws Central Excise Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123388