https://www.taxtmi.com/caselaws?id=53169 The Tribunal found that the Commissioner's decision to include the value of operating software in the assessable value of computers was incorrect. The Tribunal emphasized the distinction between a computer and its software, stating that software should not be considered part of the assessable value for excise duty. It was clarified that only the transaction value related to the sale price of the computer should be considered for excise duty purposes. As a result, the appeal was allowed, providing relief to the computer manufacturers based on established legal principles and precedents. en-us Wed, 21 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53169 The Tribunal found that the Commissioner's decision to include the value of operating software in the assessable value of computers was incorrect. The Tribunal emphasized the distinction between a computer and its software, stating that software should not be considered part of the assessable value for excise duty. It was clarified that only the transaction value related to the sale price of the computer should be considered for excise duty purposes. As a result, the appeal was allowed, providing relief to the computer manufacturers based on established legal principles and precedents. Case-Laws Central Excise Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53169