COMMNR. OF CENTRAL EXCISE, COCHIN vs M/S. KOLUTHARA ELECTRONICS — C.A. No. 1836/2004

Summary: C.A. No. 001836/2004 On 22 November 2004, the Supreme Court heard the Commissioner of Central Excise, Cochin's appeal against M/S. Koluthara Electronics regarding excise classification of hard-disks as software. The Court condoned the delay in filing and dismissed the appeal, finding the issue was squarely covered by the precedent in PSI Data Systems Ltd. v. CCE, and noting the new contention about hard-disk classification was not raised before the tribunal. This case analysis is maintained by casestatus.in based on publicly available court records.