Bhayanagar Metals Limited vs Commissioner Of Central Excise on 22 February, 2007
7. The value of an accessory cannot be added to the complete instrument in the light of the well settled legal position as reflected in the apex Court judgment in the case of CCE, Pondichery v. Acer India Ltd. which has been followed by the Tribunal in the case of Commissioner of Customs, Mumbai v. Hewlett Packard India Ltd. and Micro Village Communications Pvt. Ltd. v. Commissioner of Customs, Chennai holding that value of operating software is not includable in the assessable value of the complete computer loaded with such software.