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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Classification of software - computerized equipment / machinery ...


Software Loaded Separately on Machines Not Classified as Integral for Central Excise; Affects Taxation and Classification.

March 6, 2018

Case Laws     Central Excise     AT

Classification of software - computerized equipment / machinery - software which is supplied separately for loading cannot be considered as part and parcel of the machines / equipments - AT

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