https://www.taxtmi.com/caselaws?id=124838 The Tribunal ruled in favor of the appellants, leading service providers for GSM Mobile Telephones, regarding the inclusion of software value in duty assessment. Despite conflicting decisions and the complexity of the issue, the Tribunal leaned towards the appellants' argument that the software was separately priced and not embedded in the equipment. They ordered a full waiver of duties and penalties pending further hearing. No separate judgment was provided by the judges in this case. en-us Wed, 22 Oct 2008 00:00:00 +0530 Tue, 16 Oct 2012 13:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124838 The Tribunal ruled in favor of the appellants, leading service providers for GSM Mobile Telephones, regarding the inclusion of software value in duty assessment. Despite conflicting decisions and the complexity of the issue, the Tribunal leaned towards the appellants' argument that the software was separately priced and not embedded in the equipment. They ordered a full waiver of duties and penalties pending further hearing. No separate judgment was provided by the judges in this case. Case-Laws Customs Wed, 22 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124838