{"id":38103,"date":"2000-11-02T00:00:00","date_gmt":"2000-11-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-omc-computers-ltd-on-2-november-2000"},"modified":"2018-12-31T08:14:52","modified_gmt":"2018-12-31T02:44:52","slug":"commissioner-of-central-excise-vs-omc-computers-ltd-on-2-november-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-omc-computers-ltd-on-2-november-2000","title":{"rendered":"Commissioner Of Central Excise vs Omc Computers Ltd. on 2 November, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Omc Computers Ltd. on 2 November, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (73) ECC 118<\/div>\n<div class=\"doc_bench\">Bench: S Peeran, R T Lajja<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Lajja Ram, Member (T)<\/p>\n<p>1. In this appeal filed by Revenue, the matter relates to valuation of the software when such software are cleared alongwith computers. The adjudicating authority following the Tribunal decision in the case of CCE Bangalore v. Sunray Computers Ltd.  had taken a view that value of the software supplied alongwith computer was to be included in the assessable value of the computer. This view was not agreed to by the Collector of Central Excise (Appeals) when, in para-7 of his order, he came to a decision that value of the software could not be clubbed alongwith the value of the computer for the purpose of assessment to duty as per chapter note 6 of chapter 85 of the Central Excise Tariff Act. He ordered that software was to be classified separately even when it was cleared alongwith computer.\n<\/p>\n<p>2. When the matter was called no one appeared for the respondents in spite of notice served on them on 5.10.2000.\n<\/p>\n<p>3. As the matter is old&#8211;relates to the period 1989-92 and as the matter appears to be covered by the Supreme Court decision in the case of P.S.I. Data Systems Ltd. a CCE , we are proceeding to deal with the matter on merits after hearing Ld. DR Shri S. Kannan.\n<\/p>\n<p>4. We find that the adjudicating authority had relied upon the Tribunal decision in the case of CCE v. Sunray Computers Ltd.  which had not found favoured with Apex Court judgment. In P.S.I. Data Systems Ltd. (supra) in para-13 of their judgment it had been held that computer and its software were distinct and separate and were to be classified separately. This is precisely the view taken by the Ld. Collector of Central Excise (Appeals in the present case.\n<\/p>\n<p>5. On careful consideration of the matter, we do not any infirmity with the view taken by the Ld. Commissioner (Appeals). As a result, there is no merit in this appeal filed by Revenue and the same is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Commissioner Of Central Excise vs Omc Computers Ltd. on 2 November, 2000 Equivalent citations: 2001 (73) ECC 118 Bench: S Peeran, R T Lajja ORDER Lajja Ram, Member (T) 1. In this appeal filed by Revenue, the matter relates to valuation of the software when such software [&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":[1],"tags":[],"class_list":["post-38103","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Omc Computers Ltd. on 2 November, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-omc-computers-ltd-on-2-november-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Omc Computers Ltd. on 2 November, 2000 - Free Judgements of Supreme Court &amp; 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