1998 (2) TMI 297

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...., JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is the includibility in the assessable value of data processing system manufactured by the appellant charges payable for the software supplied, charges paid by the customers for training of the persons and technical charges. 2. Advocate for the appellant says that he does not w....

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....pplication software or operating software. She reiterates the finding of the Collector in Page 11 where he says that since the price is not a sole consideration for the rule (sic) by application of Rule 5 of the Valuation Rules, the value of the goods should be based on the aggregate of such price and the amount of money value of any additional consideration flowing directly or indirectly from the....