https://www.taxtmi.com/caselaws?id=354579 Customized software separately supplied on CD and loaded into the customer's computer for retrieving and monitoring data from an access control device was treated as distinct from the device itself. The embedded operating software already forming part of the duty-paid apparatus was different from the separately developed customer-specific software, which was not physical firmware embedded in the equipment. Note 6 of Chapter 85 on media presented with apparatus did not apply because the software was not supplied along with the device. The distinction between embedded firmware and separately supplied software was material, so the software was not includible in the assessable value or dutiable as part of the access control equipment. en-us Mon, 29 Jan 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354579 Customized software separately supplied on CD and loaded into the customer's computer for retrieving and monitoring data from an access control device was treated as distinct from the device itself. The embedded operating software already forming part of the duty-paid apparatus was different from the separately developed customer-specific software, which was not physical firmware embedded in the equipment. Note 6 of Chapter 85 on media presented with apparatus did not apply because the software was not supplied along with the device. The distinction between embedded firmware and separately supplied software was material, so the software was not includible in the assessable value or dutiable as part of the access control equipment. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354579