MIS. PSI DATA SYSTEMS LTD. versus COLLECTOR OF CENTRAL EXCISE

MIS. PSI DATA SYSTEMS LTD. versus COLLECTOR OF CENTRAL EXCISE

The value of software such as discs, floppies, and CD-ROMs, if sold along with the computer, is not includible in the assessable value of the computer for the purposes of excise duty, as computer hardware and software are distinct and separate items commercially and statutorily.

Parties
Appellant: PSI Data Systems Ltd.; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
17 December 1996
Procedural Posture
Civil Appeal / Supreme Court Decision on Appeals From Customs, Excise and Gold (control) Appellate Tribunal
Outcome
Appeals allowed; judgments and orders of the Tribunal set aside.
Legal Topics
Excise Duty, Valuation of Goods, Inclusion of Software in Assessable Value, Exemption Notifications
Taxation Law Customs and Excise Excise Duty Valuation of Goods Inclusion of Software in Assessable Value Exemption Notifications

Case Brief

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Parties

PSI Data Systems Ltd.

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal / Supreme Court Decision on Appeals From Customs, Excise and Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether the value of software such as discs, floppies, CD-ROMs, sold along with computers is includible in the assessable value of computers for excise duty purposes

Ratio Decidendi

The value of software such as discs, floppies, and CD-ROMs, if sold along with the computer, is not includible in the assessable value of the computer for the purposes of excise duty, as computer hardware and software are distinct and separate items commercially and statutorily.

Court Disposition

Appeals allowed; judgments and orders of the Tribunal set aside.

Orders

  • No order as to costs