https://www.taxtmi.com/caselaws?id=360118 Where software is imported and invoiced separately from telecom equipment, its value cannot be added to the assessable value of the hardware merely because it is used with the equipment. The tribunal treated separate invoicing and separate presentation of the software as legally relevant, and rejected the Revenue's attempt to treat the software as an integral component of the hardware. On that basis, the consequential demand of duty could not survive, and the related interest and penalty also failed because they were founded on the same inclusion of software value. en-us Wed, 21 Feb 2018 00:00:00 +0530 Thu, 10 May 2018 07:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360118 Where software is imported and invoiced separately from telecom equipment, its value cannot be added to the assessable value of the hardware merely because it is used with the equipment. The tribunal treated separate invoicing and separate presentation of the software as legally relevant, and rejected the Revenue's attempt to treat the software as an integral component of the hardware. On that basis, the consequential demand of duty could not survive, and the related interest and penalty also failed because they were founded on the same inclusion of software value. Case-Laws Customs Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360118