https://www.taxtmi.com/caselaws?id=54349 Software supplied for a distributed control system was treated as exempt computer software because the excise notification contained no restrictive definition, and a customs-specific distinction could not be imported to narrow the exemption. The allegation of deliberate misdeclaration also failed because the department was already aware of the product nature and supporting technical material. Systems Engineering charges for site-based layout and installation work were held not includible in assessable value, as that activity was not shown to form part of manufacture. The duty demand and connected penalties were set aside. en-us Wed, 16 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 15:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54349 Software supplied for a distributed control system was treated as exempt computer software because the excise notification contained no restrictive definition, and a customs-specific distinction could not be imported to narrow the exemption. The allegation of deliberate misdeclaration also failed because the department was already aware of the product nature and supporting technical material. Systems Engineering charges for site-based layout and installation work were held not includible in assessable value, as that activity was not shown to form part of manufacture. The duty demand and connected penalties were set aside. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54349