https://www.taxtmi.com/caselaws?id=201478 The Tribunal upheld the Commissioner's decision to include the value of the Aptra software in the assessable value of the ATMs, as the software was deemed integral to the functioning of the machines. The Tribunal found that post the omission of Note 6 to Chapter 85, software pre-loaded onto hardware could no longer be classified separately. NCR was directed to pre-deposit Rs. 3 crores within eight weeks to stay the recovery of the balance dues pending the appeal, failing which the stay would be vacated, and the appeal dismissed. en-us Tue, 30 Jun 2009 00:00:00 +0530 Mon, 10 Jan 2011 18:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201478 The Tribunal upheld the Commissioner's decision to include the value of the Aptra software in the assessable value of the ATMs, as the software was deemed integral to the functioning of the machines. The Tribunal found that post the omission of Note 6 to Chapter 85, software pre-loaded onto hardware could no longer be classified separately. NCR was directed to pre-deposit Rs. 3 crores within eight weeks to stay the recovery of the balance dues pending the appeal, failing which the stay would be vacated, and the appeal dismissed. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201478