https://www.taxtmi.com/caselaws?id=123486 A prima facie case was found for waiver of pre-deposit and stay of recovery where the dispute concerned inclusion of software value in the assessable value of imported mobile telephone equipment. The equipment was accepted as being accompanied by essential software for functioning, and the separately declared compact discs were treated as more plausibly back-up software. The reasoning in Acer India Ltd. was considered applicable to the valuation issue, while reliance on Hewlett Packard India Sales Pvt. Ltd. was held to be factually misplaced. The revenue's additional reasoning was also not reflected in the show cause notice, and interim protection was granted pending appeal. en-us Wed, 23 Apr 2008 00:00:00 +0530 Fri, 14 Sep 2012 15:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123486 A prima facie case was found for waiver of pre-deposit and stay of recovery where the dispute concerned inclusion of software value in the assessable value of imported mobile telephone equipment. The equipment was accepted as being accompanied by essential software for functioning, and the separately declared compact discs were treated as more plausibly back-up software. The reasoning in Acer India Ltd. was considered applicable to the valuation issue, while reliance on Hewlett Packard India Sales Pvt. Ltd. was held to be factually misplaced. The revenue's additional reasoning was also not reflected in the show cause notice, and interim protection was granted pending appeal. Case-Laws Customs Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123486