Central Excise Duty on computer sets includes pre-loaded software value; service tax on ITSS royalties is separate.

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....Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after including the value of software. Any service tax to be paid under ITSS services for Royalty has no connection or bearing with the liability to discharge Excise Duty.....