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HomeIndirect TaxesSoftware Value Can’t Be Added To Hardware Value For Determining Assessable Value...

Software Value Can’t Be Added To Hardware Value For Determining Assessable Value Of Imported Diamond Cutting, Scanning Machines: CESTAT

Indirect Taxes

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By Mariya Paliwala
Software Value Can’t Be Added To Hardware Value For Determining Assessable Value Of Imported Diamond Cutting, Scanning Machines: CESTAT

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The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the value of software cannot be added to the value of hardware for determining the assessable value of imported diamond cutting and scanning machines. The Bench of Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban (Technical Member) has observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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