1999 (11) TMI 223 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi dealt with the inclusion of systems software, application software, and peripherals in the value of computer systems for excise duty purposes. The Tribunal ruled in favor of the appellants, citing Supreme Court decisions that software value should not be included in the assessable value of computers. The Tribunal set aside the impugned orders and allowed the appeals.