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2008 (5) TMI 253 - CESTAT, MUMBAIPlant and machinery imported for sulphuric acid plant – project import - loading of value of the imported plant and machinery u/r 9 of Customs Valuation Rules, 1988 – since licence fee paid consists of both imported and indigenous equipment, licence fees on basic engineering fees cannot be included in the value of plant and machinery imported – impugned order is liable to be set aside – Rule 9(1)(e) has no applicability- importer’s appeal is allowed
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