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2004 (10) TMI 256 - CESTAT, NEW DELHIExtract: .......resent case along with Computer Note book has to be assessed separately in terms of Note 6 to Chapter 85 since it is not in dispute that the software has been presented with the apparatus for which they are intended. In view of this, we set aside the confiscation of the impugned goods and penalty imposed on the Appellants. (Pronounced in the Court)
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