Supreme Court · 1998 INSC 264 · Decided 21 July 1998
O.R.G. Systems Baroda v. Collector of Central Excise, Vadodra
- Court
- Supreme Court of India
- Citation
- 1998 INSC 264 · [1998] 3 S.C.R. 820
- Case number
- CIVIL APPEAL No. 6060/1994
- Decided
- 21 July 1998
- Bench
- SUJATA V. MANOHAR, K. VENKATASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Excise Law: Central Excises and Salt Act, 1944 : Tariff Item 33-DD. c Excise duty-Companies- Peripheral and Systems software-Value of-lncludibility-Assessee got computers manufactured by other firms by supplying raw materials as well as specifications and designs-These firms manufactured and "etched-in" or "burnt-in" software, keyboard D (input device), monitor (output device) and disc drives-The said firms cleared the computers in accordance with Excise law after paying proper .. ~ excise duty-Such computers along with peripheral devices and systems, r which
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