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2008 (10) TMI 173 - AT - CustomsTelephone equipments have been imported along with operational software preloaded in the factory of the supplier and also along with CDs/Tapes loaded with such software - Since software has come in a recorded media in the form of tapes/CDs, separately also, it is clear that it is not of the type which is embedded or etched - appellants contention that being operational software, it falls u/ch 8524 and its value cannot be included in the value of the hardware, is acceptable - and accordingly there has been no mis-declaration and no duty is therefore demandable. No confiscation can therefore be done
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