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Central Excise - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Valuation - clearance of manufactured computers after ...

Case Laws     Central Excise

July 13, 2017

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

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