Supreme Court of India
O.R.G. Systems Baroda v. Collector of Central Excise, Vadodra
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, the appeals succeed and the impugned demand including the levy of penalty is set aside.
Judgment, page 7
From the headnote
Excise Law: Central Excises and Salt Act, 1944 : Tariff Item 33-DD. c Excise duty-Companies- Peripheral and Systems software-Value of-lncludibility-Assessee got computers manufactured by other firms by supplying raw materials as well as specifications and designs-These firms manufactured and supplied to the assessee complete computers which had Central Processing unit with "etched-in" or "burnt-in" software, keyboard (input device), monitor (output device) and disc drives-The said firms cleared the computers in accordance with Excise law after paying proper .. ~ excise duty-Such computers…
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