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Valuation - clearance of manufactured computers after pre-loadingh with Application Software - Deduction of software cost has to be on the basis of amount equivalent to market prices of the comparable product that the cost of operating software was not the cost of CD alone but other costs such as royalty warranty after-sales service etc. are to be taken into account

Central Excise - Valuation - clearance of manufactured computers after pre-loadingh with Application Software - Deduction of software cost has to be on the basis of amount equivalent to market prices .....

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