1997 (1) TMI 524

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.... computer and the value thereof is to be added to the value of computer for the purpose of reckoning duty. The assessee contended before the adjudicating authority and the Collector (Appeals) that value of software cannot be added to the value of computer, pointing out that the assessee purchases software from the United States of America and sells computers with or without softwares, as may be de....

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..... When the appeal came up for consideration before n two-Member Bench, it was contended on behalf of the appellant that the decision in Tata Unisys Ltd. required reconsideration and the reliance placed in the decision on certain observations made in the decision by the Tribunal under the Old Tariff was not justified and, in any event, Chapter Note 6 under Chapter 85 places the matter beyond any co....

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....ls were heard together and disposed of by the Supreme Court by a common judgment dated 17.12.1996 .. The Supreme Court took the view that both under the old Tariff and the new Tariff to the effect that computer and software are distinct and separate and software cannot be regarded as part of the computer and, therefore, the value of software even if sold along with the Computer, cannot form part o....