https://www.taxtmi.com/caselaws?id=173212 Software sold with or separately from computers is distinct from the computer and cannot be included in the computer's assessable value for excise duty. Under Chapter Note 6 of Chapter 85, earlier treatment of software as part of a computer gives way to the Supreme Court's position that computer hardware and software are separate products for excise valuation. The value attributable to software therefore remains outside the assessable value of the computer, whether the software is supplied together with the hardware or independently. en-us Mon, 27 Jan 1997 00:00:00 +0530 Thu, 10 Sep 2015 10:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173212 Software sold with or separately from computers is distinct from the computer and cannot be included in the computer's assessable value for excise duty. Under Chapter Note 6 of Chapter 85, earlier treatment of software as part of a computer gives way to the Supreme Court's position that computer hardware and software are separate products for excise valuation. The value attributable to software therefore remains outside the assessable value of the computer, whether the software is supplied together with the hardware or independently. Case-Laws Central Excise Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173212