Central Excise Duty Applies to Devices with Built-In Software, Not Separate Software for Client Computers.

Valuation - a devise should suffer Central Excise duty along with essential operating software which is part and parcel of the same - However, the software which is supplied separately for loading in the computer of the client linked to the devise for retrieval and monitoring of data cannot be considered as part and parcel of he said access control device. - AT .....

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