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2018 (3) TMI 103 - AT - Central ExciseClassification of software - whether the software falling under Tariff Heading 85.24 has to be assessed to duty along with the computerized equipment / machinery or whether it has to be assessed under Tariff Heading 85.24 separately? - Held that: - the issue has been decided in the case of M/s. Siemens Ltd Versus CCE & ST, Pondicherry [2018 (1) TMI 1315 - CESTAT CHENNAI], where it was held that the software which is supplied separately for loading cannot be considered as part and parcel of the machines / equipments - appeal allowed - decided in favor of appellant.
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