https://www.taxtmi.com/caselaws?id=413837 Valuation of telecom equipment for central excise turned on whether software supplied with the hardware was an independent product or an integral component of the system. The software was separately invoiced and supplied on CD-ROMs, but the technical record was inadequate to establish whether the equipment could function without it or whether the software added essential functionality. Because the evidence was insufficient to decide the assessable-value question on merits, the matter required fresh adjudication by the original authority on proper technical evidence and was remanded for reconsideration. en-us Wed, 20 Oct 2021 00:00:00 +0530 Fri, 22 Oct 2021 08:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413837 Valuation of telecom equipment for central excise turned on whether software supplied with the hardware was an independent product or an integral component of the system. The software was separately invoiced and supplied on CD-ROMs, but the technical record was inadequate to establish whether the equipment could function without it or whether the software added essential functionality. Because the evidence was insufficient to decide the assessable-value question on merits, the matter required fresh adjudication by the original authority on proper technical evidence and was remanded for reconsideration. Case-Laws Central Excise Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413837