Supreme Court · 1996 INSC 1503 · Decided 17 December 1996
MIS. Psi Data Systems LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1503 · [1996] SUPP. 10 S.C.R. 266
- Case number
- CIVIL APPEAL No. 491/1989
- Decided
- 17 December 1996
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944: Section 5-A(l). Excise duty-Notification dated 1.3.1989-Exemption to computer C software falling under heading 85.24. Central Excise Tariff Act, 1985: Schedule-Chapter 84 Headings 84.71 and 85.24-Note 5(a) and 6. Excise duty-Valuation-Computel'--Software such as in­ cludible in assessable value of computers. The question in these appeals is whether the value of software, such as discs, floppies, CD ROMs and the like (not the intellectual property . recorded or stored thereon), also called software, that is sold along with E the computer, was to be
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