Splitting Value of Modem Artificially as value of Hardware and Value of Software so as to Evade Payment of duty: CESTAT upholds Excise Duty Demand [Read Order]

CESTAT upheld excise duty demand on Splitting Value of Modem Artificially as value of Hardware and Value of Software so as to Evade Payment of duty
CESTAT - Excise Duty - Splitting Value - Evade Payment - taxscan

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the excise duty demand as there was splitting value of modem artificially as value of Hardware and value of the software so as to evade payment of duty. The appellants, MRP-TEK Ltd, are engaged in the manufacture of Data Communication Equipment…

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