Customs, Excise and Gold Tribunal - Bangalore
Digital Equipment (India) Ltd. vs Cce on 31 December, 1997
Equivalent citations: 1998(75)ECR88(TRI.-BANGALORE)
ORDER
U.L. Bhat, J. (President)
1. These appeals are directed against separate orders passed by Collector (Appeals) confirming the separate orders passed by Assistant Collector confirming the demands proposed in the respective show cause notices.
2. The common appellant, engaged in the manufacture of various computer systems and units falling under sub-heading 8471.00 of the 1985 Tariff, was filing price lists in Part-II for computer systems claiming deduction of charges for operative and application software and paying Central Excise duty under protest on such charges when softwares were cleared along with the computer systems. Appellant was availing benefit of Notification No. 84/89 and 48/94 in regard to application software. The show cause notices were issued proposing to collect the value of software with the value of computer treating the former as component part of the latter and proposing demand of differential duty on that basis. It has now been settled in PCI Data Systems Ltd. 1997 (89) ELT 3 (SC) : 1997 (68) ECR 377 (SC), that software cannot be regarded as component part of computer and the value thereof cannot be included in the value of computer. Following this decision we set aside the impugned orders and allow the appeals.
Dictated and pronounced in the open court.