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1 - 3 of 3 (0.23 seconds)M/S Psi Data Systems Ltd vs Collector Of Central Excise on 17 December, 1996
8524.99 Others 40%
The Tribunal arrived at the conclusion that as the
software was loaded on a hard disk, it would remain to be a
hard disk drive on which software was loaded and, therefore,
alongwith Chapter Note 5(A) and (B) of Chapter 84, it would
be hard disk drive loaded with software and would be taxable
under the Heading 84.71 and not 85.24. The Tribunal
considered the decision of this Court in PSI Data Systems
Ltd. vs. Collector of Central Excise, {1997 (89) ELT 3
(SC)} and observed that it would not be applicable to the
facts of the present case.
Section 25 in The Customs Act, 1962 [Entire Act]
1