https://www.taxtmi.com/caselaws?id=1427 The Tribunal rejected Appeal No. E/2988 of 2005 and Appeal No. E/1996/05 on merits and limitation but remanded the latter for requantification of duty. The decision to include the value of basic software in demanding duty on telecom equipment was upheld, citing legal precedents and the Commissioner's findings that the software is integral to the equipment's functioning. The judgment differentiated between levying duty on the equipment, which incorporates the software, and the software itself, in line with Supreme Court decisions on excise duty. en-us Wed, 28 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1427 The Tribunal rejected Appeal No. E/2988 of 2005 and Appeal No. E/1996/05 on merits and limitation but remanded the latter for requantification of duty. The decision to include the value of basic software in demanding duty on telecom equipment was upheld, citing legal precedents and the Commissioner's findings that the software is integral to the equipment's functioning. The judgment differentiated between levying duty on the equipment, which incorporates the software, and the software itself, in line with Supreme Court decisions on excise duty. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1427