2007 (9) TMI 141

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....Commissioner made on 31-3-2004 only to the limited extent to which the Commissioner has ordered that the value of a co-processor by its nature and use was not liable to be included in the value of the computer system. A direction has been given under the impugned order by the Commissioner to the jurisdictional Asstt. Commissioner to re-examine the record and identify the peripherals in the light o....

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.... in paragraph 5 whereof it was al ready concluded that co-processor as well as random access memory, "are definitely, considered as integral parts of the, computer system". He also relied upon the decision of the Tribunal in the case of Sunray Computers (P) Ltd. v. CEE, Bangalore, reported in 1999 (112) 540 (T), in which it was held that, the numerical co processor must be regarded as an essential....

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....e value of the computer system. When a co-processor is an integral part of the computer system, and synchronized within it with the main processor, it obviously would be a part of the computer system and indeed an essential part because of its numeric or math functions without which a computer system can hardly function efficiently. A Division Bench of this Tribunal has concluded this issue in the....