TaxTMI 
TaxTMI 
2018 (1) TMI 1315
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....us application for change of cause-title is allowed and the appeal itself is taken up for hearing and disposal. 2. The appeal is against the Order dated 24.02.2010 of the Commissioner (Appeals), Central Excise, Chennai. The appellants are engaged in the manufacture of Electronic Circuit and Safety Equipment falling under CETH 8471 1900 of the CET liable to Central Excise duty. The said goods are cleared on payment of duty. The dispute in the present appeal relates to certain software separately supplied, to be loaded in the computer of the customer, who procured the electronic circuit and safety equipment from the appellants. The Revenue help a view that the said software is also to be categorized along with the said equipment at the rate ....
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....e of the customer. This is mostly a time and attendance management software which gives access to the controlling manger to know the entry/exit of various persons who entered through the access controller. Such software is supplied as per the requirement of the client in a form of CD and it is loaded in the premises of the client in their computer. This software essentially maintains attendance register. This is not a software for physical access control which is loaded in the system and suffered duty as part of device. In other words, the said integrated software which makes the device functional suffered tax as part of the device. This is not contested by both sides. In order to access the data including details of time and person who acc....
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....ftware which is called V SAMS and V TAMS supplied separately and loaded in the computer of the client, even if it is considered that the appellant intentionally supplied it separately, the question will arise what will be the tax liability of such software which is made afresh due to changed requirements or modified from the original version. In such situation the value collected for a fresh supply or updated supply of software cannot be attached to the value of the devise which was cleared much earlier and suffered duty of excise. 4.3 Revenue relied on the decision of the Anjaleem Enterprises Pvt. Ltd. Vs. Commissioner 2006 (194) ELT 129 (S.C.). We note that the said case dealt with read only memory of a computer circuit which is not prog....