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1997 (1) TMI 524 - AT - Central ExciseExtract: .......e Court to the facts of the case, we hold that value of software sold by the appellant to customers, either along with the computer or separately, cannot be included in the assessable value of computer. Therefore, the impugned orders as well as the demand confirmed therein are set aside. Appeal is allowed, Pronounced and dictated in the open Court.
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