1999 (11) TMI 223

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....Y : Shri A.R. Madhav Rao, Advocate, for the Appellant. Shri K. Srivastava, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The sole issue for determination in this batch of appeals is whether the value of systems software, application software and peripherals are includible in the value of computer systems manufactured by the appellants herein. 2. W....

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....hat the value of software, if sold along with the computer, cannot be included in the assessable value of the computer for the purpose of excise duty. The Hon'ble Supreme Court has dealt with Note 5 to Chapter 84 of the Schedule to the CETA 1985. Although Note 5A alone has been reproduced, while the learned DR before us seeks to rely upon Note 5(b) which sets out as under : "(b) Automatic data ....

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....f excise duty. Further, in the case of ORG Systems v. Collector of Central Excise reported in 1998 (102) E.L.T. 3 (S.C.), the Apex Court has followed its earlier order in the case of PSI Data Systems cited supra and held inter-alia that peripheral devices and other system software were merely additional devices meant to increase the memory or storage capacity of the computers and other facilities ....