9911796707
TMI Blog1997 (5) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the includibility or otherwise of the value of the Software for the purpose of arriving at the assessable value of the Batch Readers which were cleared by the appellants sometimes as such and sometimes along with the Host Computer. The Learned Lower Appellate Authority has hold that the Software supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... context of the approval of the Price Lists filed by the appellants under Part-II. The reason set out for the demand in the Show Cause Notice is that customised software is an essential requirement for the operation of the Pay Card Reader and since it enhances the utility of the said equipment the value of the same is required to be included for arriving at the assessable value under Section 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as recorded can be retrieved according to the Learned Advocate only by finding it to a Host Computer through an interface. He has stated that the Software in question is designed for the needs of the specific customers. The Batch Reader, he has pleaded, is sold with the Software and sometimes without the Software and also with or without the Host Computer. He has stated that wherever the Softwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SI Data System the basis of the demand as such does not survive. The plea of the Learned Senior Depart- mental Representative, however, is that if the software is to be used only in the Batch Reader then the same cannot be considered as meant for the Computer. In other words he is contesting the very nature of the product, i.e. Batch Reader being treated as a Computer. There is no discussion in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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