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2010 (9) TMI 401 - CESTAT, BANGALOREValuation – Technical know-how for P or P medicine - sale of technical know-how in respect of 76 brands of P or P medicines and received25 crores from its sole customer - case of the Revenue was that technical know-how received free of cost and utilised the same in the manufacture of excisable goods - Circular cited and the ratio of the decision of the Tribunal in the Bangalore Pharma are to the effect that in the absence of a proper mechanism to quantify the value of technical know-how relatable to the goods cleared, duty cannot be demanded - appeal filed by the Revenue, rejected
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