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2008 (3) TMI 87 - CESTAT, NEW DELHIClassification - case of the Revenue is that software is application software hence classifiable under Sub-heading 8524.90 as other computer software - software in question is used with the data processing machine to check and verify the operation of telecommunication software and there is no further classification of operational or application software as claimed by revenue, so it is classifiable u/h 8524.20 – revenue appeal dismissed
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