Customs, Excise and Gold Tribunal - Bangalore
M/S. Psi Data Systems Ltd., Bangalore vs Commissioner Of Customs Central ... on 12 June, 2001
ORDER
Shri G.A. Brahma Deva
1. Whether the following items are to be included or not in determining the assessable vale is to be considered here.
1. Software
2.Technical service charges
3. Maintenance charges
2. It was brought to our notice, the issue with reference to these items, has already been considered by the apex court in the past in the case reported in 1987 (89) ELT 3 (SC). It was also submitted that the Supreme Court has taken a similar view in the case of ORG Systems Vs. Collector of Central Excise, Vadodara reported in 1998 (102) ELT 3 (S.C.).
3. On going through the relevant orders, the D.R has nothing to argue..
4. Since the issue involved herein with reference to the very items had already been considered by the Apex Court in the cases referred to above, following the same, we accept the contention of the party and accordingly appeal is allowed.
(Pronounced and dictated in open court)