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1998 (2) TMI 297 - AT - Central ExciseExtract: .......value. 5. emsp We therefore allow the appeal in part and set aside the impugned order. The Commissioner shall determine the duty payable on the goods by excluding the value of the application software (only application software), training charges and by arriving ex duty at the price of the value of technical charges. 7. emsp Appeal allowed in part.
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