https://www.taxtmi.com/caselaws?id=44947 The Supreme Court held that computers manufactured by third parties should not be treated as manufactured by the appellant for excise duty purposes. It clarified that software sold with computers should not be considered essential for excise duty. The Court ruled against including the value of peripherals and systems software in the assessable value of computers, emphasizing their enhancement rather than essential nature. Service charges were also excluded from the assessable value. The Court decided in favor of the appellant regarding the correct amount for inclusion. The penalty imposed was deemed invalid, and the appeals were allowed with no costs. en-us Tue, 21 Jul 1998 00:00:00 +0530 Fri, 17 Apr 2020 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44947 The Supreme Court held that computers manufactured by third parties should not be treated as manufactured by the appellant for excise duty purposes. It clarified that software sold with computers should not be considered essential for excise duty. The Court ruled against including the value of peripherals and systems software in the assessable value of computers, emphasizing their enhancement rather than essential nature. Service charges were also excluded from the assessable value. The Court decided in favor of the appellant regarding the correct amount for inclusion. The penalty imposed was deemed invalid, and the appeals were allowed with no costs. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44947