2016 (12) TMI 1259

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....oint Commr. (A.R.) for the Department Shri J.P. Ojha, Consultant for the assessee-respondent Per Mr. Anil G. Shakkarwar : The brief facts of the case are that the respondents were issued with a show cause notice dated 06.02.2003. The respondents were engaged in manufacture of Transmission equipment and parts thereof classifiable under Chapter sub-heading No. 8517.00 of Central Excise Tariff Act....

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...., 1944 alongwith other proposals. The issue was decided through Order-in-Original No. MP(Dem-21/2003) 19 of 2003 dated 03.06.2003. The Original Authority has relied upon the ruling by Hon'ble Apex Court in the case of PSI Data Systems Ltd. Vs. CCE 1997(89)ELT 3(SC) wherein the Apex Court ruled that :- "A computer may not be capable of effective functioning unless loaded with software such as disk....

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....tem of STM. N.M.S. and L.C.T. softwares loaded on computers does not interfere with the normal telephone traffic and transmission equipments such as STM-1, STM-4 and STM-16 manufactured and supplied by them on whose assessable value duty was paid and that the respondents manufacture transmission equipment which are capable of functioning, without N.M.S. and L.C.T. software and that therefore they ....