https://www.taxtmi.com/caselaws?id=51110 Bought out peripherals supplied with computer systems under common purchase orders were held not to form part of the computers for excise valuation. The relevant tariff note invoked by the Revenue did not apply to the period in dispute, and the applicable Tribunal line treated such peripherals as accessories rather than integral constituent parts unless shown to be identifiable trade items forming part of the computer itself. On that basis, the value of the peripherals was excluded from the assessable value of the computers, and the valuation issue was decided in favour of the assessee. en-us Fri, 01 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51110 Bought out peripherals supplied with computer systems under common purchase orders were held not to form part of the computers for excise valuation. The relevant tariff note invoked by the Revenue did not apply to the period in dispute, and the applicable Tribunal line treated such peripherals as accessories rather than integral constituent parts unless shown to be identifiable trade items forming part of the computer itself. On that basis, the value of the peripherals was excluded from the assessable value of the computers, and the valuation issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51110