Similarly, in Commissioner of Central Excise, Pondicherry v. ACER India Ltd.

8 SCC 173Reported decision2004#5093 most cited

What is Similarly, in Commissioner of Central Excise, Pondicherry v. ACER India Ltd. authority for?

Software attached to a computer is not includible in the assessable value of the computer for duty levy if the software is separately marketable.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2006 to 2018.

Also referred to as

Commissioner of Central Excise · Pondicherry v. ACER India Ltd. · Section 3 · Section 4(1)(a) · Section 4(3)(d) · transaction value · assessable value · software · computer · separately marketable

Judgments citing Similarly, in Commissioner of Central Excise, Pondicherry v. ACER India Ltd.

COMMNR. OF CENTRAL EXCISE, KOLKATA vs. M/S. BOC INDIA LTD

C.A. No.-003455-003455 - 2004Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

MODI GAS AND CHEMICALS LTD. vs. COMMISSIONER OF CENTRAL EXCISE

C.A. No.-002363-002363 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISED vs. M/S TCP LTD

C.A. No.-003528-003528 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE vs. M/S. INOX AIR PRODUCTS LTD. THROUGH MANAGER

C.A. No.-002986-002986 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

THE COMMISSIONER OF CENTRAL EXCISE vs. LINDE (INIDA) LTD

C.A. No.-002982-002985 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE,JALANDHAR vs. M/S. HINDUSTAN COCA COLA BEVERGES PRIVATE LIMITED

C.A. No.-002934-002935 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE vs. M/S INOX AIR PRODUCTS LTD

C.A. No.-002534-002534 - 2009Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE vs. M/S TCP LTD

C.A. No.-002003-002004 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

THE COMMISSIONER OF CENTRAL EXCISE vs. M/S. GRASIM INDUSTRIES LTD. THROUGH MANAGER

C.A. No.-007272-007272 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS vs. M/S SICGIL INDIA LTD

C.A. No.-001382-001382 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE, MADURAI vs. M/S. SRI VIGNESWARA COTTON MILLS LTD

C.A. No.-002261-002261 - 2006Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE vs. M/S GOVIND POY OXYGEN LTD. THROUGH MANAGER

C.A. No.-006695-006695 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL CENTRAL EXCISE BANGALORE vs. M/S BHORUKA GASES LTD

C.A. No.-004820-004820 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE vs. M/S. ULTRA MARINE

C.A. No.-007143-007143 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. LINDE (INDIA) LIMITED

C.A. No.-002246-002247 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE CHENNAI vs. M/S SICGIL INDIA LTD

C.A. No.-000445-000445 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMNR. OF CENTRAL EXCISE, MADURAI vs. M/S. TCP LTD

C.A. No.-008541-008541 - 2009Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

COMMISSIONER OF CENTRAL EXCISE vs. M/S. T.C.P. LTD

C.A. No.-000253-000253 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

BHAVYA CONSTRUCTION CO.,MUMBAI vs. ASST CIT CIR 21(1), MUMBAI

The appeals of the assessee are dismissed

ITA 4389/MUM/2014[2006-07]Status: HeardITAT Mumbai09 Dec 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 143(3)Section 80I

…ian Eagle Oil Co. Ltd. v. R., (1945) 2 All ER 499, p. 507 (HL); Gursahai v. CIT, AIR 1963 SC 1062, p. 1064 : 1963 (3) SCR 893; Banarsi Debi v. Income Tax Officer, AIR 1964 SC 1742, p. 1744; Commissioner of Central Excise Pondicherry v. ACER India Ltd., (2004) 8 SCC 173, p. 183 : (2004) 8 JT 53. See further CIT v. Firm Muar, AIR 1965 SC 1216, p. 1221 : 1965 (1) SCR 815; CIT, Patiala v. Shahzadanand & Sons, AIR 1966 SC 1342, p. 1347 : (1966) 3 SCR; Janapada Sabha, Chhindwara v. Central Provinces Syndicate, AIR 1971 SC 57, p. 60 : (1971) 1 SCC 509; Owen Thomas Mangin v.IRC, (1971) 2 WLR 39, p. 42 (PC); Controller of…

COMMISSIONER OF CENTRAL EXCISE vs. M/S. GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY

C.A. No.-003159-003159 - 2004Supreme Court30 Mar 2016

Bench: Us. “1. Whether Section 4 Of The Central Excise Act, 1944 (As Substituted With Effect From 01.07.2000) & The Definition Of "Transaction Value" In Clause (D) Of Sub-

Section 3Section 4Section 4(1)(a)

…e Act, Section 4 (1) (a) as substituted with effect from 1.7.2000 and Section 4 (3) (d) defining “transaction value” came up for consideration before another Three Judges Bench of this Court. In the said case, the question that arose is 2 (2004) 8 SCC 173 Page 7 JUDGMENT 7 whether value of software attached to a computer, which is otherwise exempt from duty, is liable to be included in the assessable value of the computer for the purposes of levy of duty. Paragraphs 67, 69 and 84 of the judgment in Commissioner of Central Excise Vs. Acer Ltd. (supra) would be relevant and…

Showing 1–20 of 23 · Page 1 of 2

Similarly, in Commissioner of Central Excise, Pondicherry v. ACER India Ltd. (8 SCC 173) — Cited in 23 Judgments | BharatTax