Customs, Excise and Gold Tribunal - Bangalore
Speck Systems Limited And Anr. vs Cce on 18 November, 2003
Equivalent citations: 2004(112)ECR455(TRI.-BANGALORE)
ORDER G.A. Brahma Deva, Member (J)
1. The short point to be considered in this case is whether value of the softwares and peripherals is to be included in determining the assessable value of the computer system or not.
2. It was brought to our notice that the issue with reference to the peripherals has been considered by Chennai Bench in the case of Wipro Information Technology v. Commissioner of Central Excise, Bangalore, . In the case, it was clearly held that "Computer peripherals, being duty paid bought out items, not integral part of computer and supplied separately on customer's option-Value thereof not includable in assessable value of computers". The Supreme Court in the case of PSI Data Systems Limited v. Collector of Central Excise, held that the value of softwares cannot be included in determining the assessable value of the computer system.
3. Following the ratio of the aforesaid decision of the Supreme Court, we accept the contention of the part and accordingly hold that the value of the softwares and peripherals cannot be included in determining the assessable value of the computer system. Thus, these two appeals are allowed.
(Pronounced and dictated in open Court)