2017 (8) TMI 59

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....Commissioner/AR for the Appellant. Shri R. Parthasarathy, Advocate for the Respondent. ORDER [Order Per: Shri M.V. Ravindran] 1. This appeal is filed by the department against Order-in-Original No.02/2006, dt. 30.08.2006. 2. Heard both sides and perused records. 3. The issue that falls for consideration in this appeal is whether the adjudicating authority was correct in dropping ....

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....t of valuation of computer systems sold alongwith software. It is his submission that adjudicating authority has not considered the fact that software is required for functioning of Simulator; it is also his submission that essentiality of the software for simulator is evident from the price charged by the respondent towards software which constitutes the major ingredient of the cost of simulators....

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....dings raised in the show cause notice and these proceedings have been accepted by the Committee of Chief Commissioners and no appeals are preferred before the Commissioner. On this factual matrix, the findings of the adjudicating authority in this appeal seems to be in consonance of the law and we reproduce the same: "I have perused the documents and considered the submissions made in the cours....

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....he order was reviewed and accepted by the Committee of the Chief Commissioners of Customs and Central Excise, Hyderabad and Visakhapatnam Zones on 04.07.2006. The first question is whether in terms of the Board's Circular No.644/35/2002-CX, dt. 12.07.2002, the software whose value is proposed to be included is etched or burnt or loaded on the systems of Zen Small Arms Training Simulators (Zen-S....