https://www.taxtmi.com/caselaws?id=170313 Separate clearance of customised software on CDs and its installation in customers' computers supported a prima facie view that the software was distinct from the appellant's manufactured electronic security and safety equipment. On that basis, the demand could not at this interim stage be tested as though the software necessarily fell under the same tariff heading as the equipment. The Tribunal also noted that duty at 8% had already been paid and did not decide, at this stage, whether exemption under Serial No. 27 of Notification No. 6/06-C.E. applied. Waiver of pre-deposit of differential duty, interest and penalty was granted and recovery stayed pending appeal. en-us Mon, 07 Mar 2011 00:00:00 +0530 Fri, 22 May 2015 12:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170313 Separate clearance of customised software on CDs and its installation in customers' computers supported a prima facie view that the software was distinct from the appellant's manufactured electronic security and safety equipment. On that basis, the demand could not at this interim stage be tested as though the software necessarily fell under the same tariff heading as the equipment. The Tribunal also noted that duty at 8% had already been paid and did not decide, at this stage, whether exemption under Serial No. 27 of Notification No. 6/06-C.E. applied. Waiver of pre-deposit of differential duty, interest and penalty was granted and recovery stayed pending appeal. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170313