https://www.taxtmi.com/caselaws?id=44399 Software sold with a computer remained commercially distinct from the computer and could not be merged into its assessable value for excise duty merely because the computer may function less effectively without it. Tariff classification recognised computers separately from software, and the exemption framework also treated software as a distinct item. Installation and training charges were likewise not part of the computer itself. The assessable value for excise duty had therefore to be confined to the computer alone, excluding separately identifiable software and allied charges. en-us Tue, 17 Dec 1996 00:00:00 +0530 Tue, 14 Oct 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44399 Software sold with a computer remained commercially distinct from the computer and could not be merged into its assessable value for excise duty merely because the computer may function less effectively without it. Tariff classification recognised computers separately from software, and the exemption framework also treated software as a distinct item. Installation and training charges were likewise not part of the computer itself. The assessable value for excise duty had therefore to be confined to the computer alone, excluding separately identifiable software and allied charges. Case-Laws Central Excise Tue, 17 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44399