https://www.taxtmi.com/caselaws?id=356400 Customized software supplied separately with computerized equipment was treated as distinct from the machinery for excise purposes and not assessable along with it under Heading 8524. The analysis distinguished embedded or essential operating software, which may form part of the device, from application software supplied separately for loading and specific use, such as monitoring or retrieval, which retains its separate character. On that basis, the software had to be assessed independently, and the duty demand and connected penalties were unsustainable. en-us Thu, 22 Feb 2018 00:00:00 +0530 Tue, 06 Mar 2018 06:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356400 Customized software supplied separately with computerized equipment was treated as distinct from the machinery for excise purposes and not assessable along with it under Heading 8524. The analysis distinguished embedded or essential operating software, which may form part of the device, from application software supplied separately for loading and specific use, such as monitoring or retrieval, which retains its separate character. On that basis, the software had to be assessed independently, and the duty demand and connected penalties were unsustainable. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356400