https://www.taxtmi.com/caselaws?id=361812 Embedded software that is integral and indispensable to the functioning of equipment is includible in the assessable value of that equipment for Central Excise valuation. TEJNES software, loaded into or supplied with multiplexers, was treated as part of the multiplexer system because it performed essential control and management functions and could not be separated from the hardware for valuation purposes. Software cases involving separately supplied or non-integral programs were held inapplicable on these facts. The valuation issue therefore favoured inclusion of the software value, and the matter was remanded only for quantification of differential duty, interest, and penalty liability. en-us Tue, 12 Jun 2018 00:00:00 +0530 Fri, 15 Jun 2018 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361812 Embedded software that is integral and indispensable to the functioning of equipment is includible in the assessable value of that equipment for Central Excise valuation. TEJNES software, loaded into or supplied with multiplexers, was treated as part of the multiplexer system because it performed essential control and management functions and could not be separated from the hardware for valuation purposes. Software cases involving separately supplied or non-integral programs were held inapplicable on these facts. The valuation issue therefore favoured inclusion of the software value, and the matter was remanded only for quantification of differential duty, interest, and penalty liability. Case-Laws Central Excise Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361812