2003 (10) TMI 539 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal regarding the value of computers supplied to BSNL and software imported by the appellant. The Tribunal ruled that the value of bought-out items cannot be added to the value of items manufactured by the appellant. They granted exemption from pre-deposit and stayed the recovery of demand, scheduling the appeal for further hearing on 27-11-2003.