Software supplied Separately cannot be considered part of relevant Device for Excise Duty Levy

M/s. Siemens Ltd Vs. CCE & ST (CESTAT Chennai) Lower authorities have inter-mixed the embedded software with the customized software supplied latter for monitoring and data retrieval from the device. From the discussions above, it is clear that a devise should suffer Central Excise duty along with essential operating software which is part and parcel of the same. The same has been the case here. However, the software which is supplied separately for loading in the computer of the client linked to the devise for retrieval and monitoring of data cannot be considered as part and parcel of he ...