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Central Excise - Highlights / Catch Notes

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Valuation - clearance of manufactured computers after ...


Court Rules Software Costs in Computer Valuation Must Reflect Market Prices, Including Royalties and Services.

July 13, 2017

Case Laws     Central Excise     AT

Valuation - clearance of manufactured computers after pre-loadingh with Application Software - Deduction of software cost has to be on the basis of amount equivalent to market prices of the comparable product, that the cost of operating software was not the cost of CD alone but other costs such as royalty, warranty, after-sales service etc. are to be taken into account

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