1998 (2) TMI 297 - AT - Central Excise

Summary

The appeal involved the includibility of charges for software, training, and technical charges in the assessable value of a data processing system. The appellant argued that software and training charges should not be included, citing a Supreme Court judgment. The Tribunal allowed the appeal in part, excluding the value of application software and training charges from the assessable value. Technical charges were to be included after deducting the duty payable on that portion.