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2007 (10) TMI 198 - AT - Central ExciseBought out items such as cable, cards, etc. used for installation of “Attendance Data Management Systems” are necessary for function of the system - duty has already been paid on all bought out items so value of these bought out items can’t be added to value of impugned systems - held that erection and commissioning charges are not includible in the A V of the machinery because sale value of any machinery is entirely distinct from the charges collected for erection and commissioning
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