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2008 (3) TMI 219 - CESTAT MUMBAISoftware manufactured by appellants supplied along with the system Programmable Logic Controllers (PLC) or independently as spares - Commissioner stating that computer software consists of all types of software including operation software and application software is incorrect - excise tariff does not make a distinction between software and computer software and in common parlance all types of software are considered as computer software only - Exemption claimed u/not. no. 48/94 is correct
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