Supreme Court of India
Commissioner of Central Excise, Pondicherry v. M/s. Acer India Ltd.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
Central Excise Act, 1944-Sections 3 and 4: Central Excise Tariff Act, 1985-Heading 84. 71 and 85.24: Excise duty-Levy of-On operational Software loaded in hardware Software exempted from duty-Held: Duty is not leviable on such software while it is not provided under Tariff Act-Computer and Software both are distinct and separate both·as a matter of comm~rcial parlance as also under the statute-Despite being loaded in the hardwarP. the software does not lose its character as is still marketable as a separate commodity. Interpretation of Taxing Statute: Rule ~f Construction of Charging
Authorities it was built on
Where later benches applied it
- 2025 Lipi Boilers Ltd. v. The Commissioner of Central Excise, Aurangabad
- 2018 Commissioner of Central Excise, v. M/s Grasim Industries Ltd.through its Secretary
Of those, 2 referred to
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