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2003 (8) TMI 128 - AT - Central ExciseExtract: .......os. E/1307-1308/2002 filed by M/s. Compaq has to be allowed, since in that case the operational/application softwares have been supplied on tangibles separately. The value thereof, cannot be added for the purposes of duty, in view of the findings arrived at hereinabove. This appeal is also allowed after setting aside the order. Ordered accordingly.
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