Supreme Court · 2004 INSC 544 · Decided 24 September 2004
Commissioner of Central Excise, Pondicherry v. M/S. Acer India LTD.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 544 · [2004] SUPP. 4 S.C.R. 676
- Case number
- CIVIL APPEAL No. 10185/2003
- Decided
- 24 September 2004
- Bench
- N. SANTOSH HEGDE, S.B. SINHA, TARUN CHATTERJEE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265; Central Excise Act Section 3, 4, 4(3)(d)
Headnote
Central Excise Act, 1944-Sections 3 and 4: C Central Excise Tariff Act, 1985-Heading 84. 71 and 85.24: D Excise duty-Levy of-On operational Software loaded in hardware­ Software exempted from duty-Held: Duty is not leviable on such software while it is not provided under Tariff Act-Computer a matter of comm~rcial parlance as also under the statute-Despite being loaded in the hardwarP. the software does not lose its character as is still marketable as a separate commodity. Interpretation of Taxing Statute: E Rule ~f Construction of Charging Section-Held: While interpreting F G
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