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2018 (5) TMI 682 - AT - CustomsValuation - software - whether or not value of the software is liable to be included in the assessable value of equipment imported by the appellant? - Held that: - In the case of Vodafone Essar Gujarat Ltd [2008 (10) TMI 173 - CESTAT, MUMBAI], the Bench held that software meant for telecommunication equipment is classifiable under Chapter Heading No 85.24 and the value of such software cannot be included in the value of hardware. In the case in hand it is undisputed that software imported is in relation to the software which is embedded in the equipment and this software is used for exporting certain controlling in the equipment. The separate sale of hardware and software thereof is not the criteria for determining whether the price of software is to be included in the price of hardware or otherwise. Appeal dismissed - decided against Revenue.
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