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2017 (3) TMI 1078 - AT - Central ExciseValuation - manufacture of computers - inclusion of Technical Service Charges - whether the 'Technical Service Charges' recovered vide separate invoice are includible in the assessable value or not? - Held that: - reliance was placed in the case of PSI Data Systems Ltd Vs Collector of Central Excise [1996 (12) TMI 47 - SUPREME COURT OF INDIA], wherein it was held that software, peripherals and 'technical service charges', are not includable in the assessable value of the computers - appeal allowed - decided in favor of appellant.
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