2004 (2) TMI 72

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.... Data Systems Limited v. Collector of Central Excise, 1997 (89) E.L.T. 3 (S.C.) = (1997) 2 SCC 78, it has been held that a computer and its software are distinct and separate items. It is held that a computer may not be capable of effective functioning unless loaded with software, but still these are not parts of computer and even if they are sold along with the computer their value does not form ....

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....tion value; (b)  in any other case, including the case where the goods are not sold, be the value determined in such manner as may be prescribed. (2) The provisions of this Section shall not apply in respect of any excisable goods for which a tariff value has been fixed under Section (2) of Section 3. (3) For the purpose of this section. - (a)     &n....

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....ctually paid or actually payable on such goods." (emphasis supplied). Thus, any amount which a buyer has to pay "by reason of or in connection with the sale" is part of the transaction value. There are softwares without which computer cannot work at all. There may be softwares which contain additional or ancillary applications which a customer may want to buy separately. An additional or ancill....