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1999 (5) TMI 286 - AT - CustomsExtract: .......t held that for the purpose of excise duty, the value of software is not be included in the value of computer. Hence, the ratio of the decision of the hon rsquo ble Supreme Court is not applicable on the facts of the present case. 11. emsp In view of the above discussions, we do not find any merits in the appeal. The appeal is, therefore, rejected.
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