{"id":220554,"date":"1995-12-05T00:00:00","date_gmt":"1995-12-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/digital-equipment-india-ltd-vs-collector-of-c-ex-on-5-december-1995"},"modified":"2016-01-07T22:52:52","modified_gmt":"2016-01-07T17:22:52","slug":"digital-equipment-india-ltd-vs-collector-of-c-ex-on-5-december-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/digital-equipment-india-ltd-vs-collector-of-c-ex-on-5-december-1995","title":{"rendered":"Digital Equipment (India) Ltd. vs Collector Of C. Ex. on 5 December, 1995"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Digital Equipment (India) Ltd. vs Collector Of C. Ex. on 5 December, 1995<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 (87) ELT 381 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>U.L. Bhat, J. (President)<\/p>\n<p>1. The short question arising for consideration in the appeal is whether software sold to customers along with the computers is to be treated as part of the computer and duty levied accordingly. The adjudicating authority and the appellate authority have taken a view against the assessee who has come up in appeal. It is contended that appellant who manufactures computers in India purchases software from United States of America and sells computers with or without software, as may be desired by the customer and computers with software are sold for consolidated price which would include also the price of the software. A line of the decisions under the old Tariff have taken the view that the software has to be treated as part of the computer and duty charged on the total value of the computer with the software at the rate applicable to computers. Learned Counsel of the appellant has his own reservations about the correctness of the earlier decisions, which we are told are under consideration of the Supreme Court recently, but contends that the line of decisions cannot have any application to any exercise under the new Tariff in view of Chapter Note 6 under Chapter 85 which makes it clear that &#8220;records, tapes and other media of Heading No. 85.23 or 85.24 remain classified in those headings, whether or not they are cleared with the apparatus for which they are intended.&#8221; Heading 84.71 relates to computers. Heading 84.24 relates to records, tapes and other recorded software for sound or other similar recorded phenomena. Heading 85.23 relates to unrecorded media. Learned Counsel contends that, whatever be the view the Tribunal had taken in regard to the disputed question when the old Tariff was in force, the same view cannot any longer hold good after coming into force of the new Tariff in view of Chapter Note referred to above. However, he has difficulty since this contention did not find favour with a two Member Bench of the Tribunal in Tata Unisys v. Collector of Central Excise, Bombay &#8211; 1994 (73) E.L.T. 96 (Tribunal). In Paragraph 20 of the decision, the Tribunal has referred to this contention and rejected the same in view of certain observations in 3 other decisions of the Tribunal reported in 1994 (72) E.L.T. 342, 1989 (43) E.L.T. 660 and 1993 (65) E.L.T. 447. Learned Counsel has assailed the reliance on the observations of those decisions since those decisions were in different context and the observations made therein could not be regarded as being germane to the situation present in this case.\n<\/p>\n<p>2. Having heard learned Counsel at length, we are of the opinion that the impact of Chapter Note 6 under Chapter 85 requires a careful scrutiny at the hands of a Larger Bench, that is, a Bench of 3 Members. The following question is referred :-\n<\/p>\n<p> &#8220;Whether the question decided in Tata Unisys v. Collector of Central Excise, Bombay &#8211; 1994 (73) E.L.T. 96 (Tribunal) is correctly decided.&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Digital Equipment (India) Ltd. vs Collector Of C. Ex. on 5 December, 1995 Equivalent citations: 1996 (87) ELT 381 Tri Del ORDER U.L. Bhat, J. (President) 1. The short question arising for consideration in the appeal is whether software sold to customers along with the computers is to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-220554","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Digital Equipment (India) Ltd. vs Collector Of C. 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