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TMI Blog2007 (9) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by modifying the Comm.(A) order - E/814/2005 - 1085/2007 - Dated:- 6-9-2007 - [Order per : Justice R.K. Abichandani, President (for the Bench)]. - The Revenue has challenged the order of the Commissioner made on 31-3-2004 only to the limited extent to which the Commissioner has ordered that the value of a co-processor by its nature and use was not liable to be included in the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the entire record and the impugned order, contended that the Commissioner has, by giving a contrary finding in the context of co-processor, flouted the order of the Tribunal remanding the matter, in paragraph 5 whereof it was al ready concluded that co-processor as well as random access memory, "are definitely, considered as integral parts of the, computer system". He also relied upon the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile observing that the most common type of co processor was numeric or math co-processor, has concluded, without any basis, that by its nature and use the value thereof was not liable to be included in the value of the computer system. When a co-processor is an integral part of the computer system, and synchronized within it with the main processor, it obviously would be a part of the computer sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. 4. For the foregoing reasons, we set-aside the portion of the order of the Commissioner by which a direction has been given to the jurisdictional Asstt. Commissioner to exclude from the list of items which constitute the computer system, co-processor on the ground that its value was not includible in the value of the computer system. The order of the Commissioner stands modified, as ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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