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2010 (12) TMI 68 - CESTAT, MUMBAIValuation of import of capital goods - technical know-how fee and royalty paid by the importer to their foreign collaborator - Held that: - We are of the view that the original authority should meticulously examine the provisions of the agreement and also consider the conduct of the importer in the context of determining the question whether the fees paid by the appellant to the foreign collaborator require to be added to the assessable value of the goods under import. The adjudicating authority is required to examine whether both the conditions prescribed under Rule 9(1)(c) have been cumulatively satisfied by the Revenue so as to claim inclusion of the above fees in the assessable value of the goods under import. - matter remanded back.
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