2005 (3) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal filed against OIO No. 11/2004, dated 30-8-2004 passed by Commissioner of Central Excise, Bangalore - III Commissionerate. 2. The brief facts of the case are as follows : The appellants design and develop what is known as Distributed Control Systems (DCS). They....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....supplied separately is a distinct commercial commodity. The duty on software is Nil. (ii)     Though the software is loaded in some cases at the time of conducting Factory Acceptance Test, still it is uninstalled and its supply does not become embedded or etched as part of the hardware. (iii)   In view of the decision of the Hon'ble Apex Court in the case of CCE....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct that the appellants supply both hardware and software. As far as software is concerned it is a distinct commercial commodity. It is also classifiable under 8524.20 of Central Excise Tariff Act. The decision of the Hon'ble Apex Court in the case of CCE v. Acer India Ltd. cited supra is squarely applicable to the present case and therefore, for brevity's sake, we are not discussing the issue elab....