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2016 (6) TMI 395 - CESTAT MUMBAIValuation - 100% EOU - Includability - lump-sum fees for technical assistance and licence agreement - supplier and importer are related to each other - Held that:- the respondent is 100% EOU and their import is not chargeable to custom duty therefore even if there is any variations in the valuation, there will be no effect of custom duty payment. We therefore without going into merit of the issue that whether lump-sum technical assistance fees is includible in the assessable value or otherwise, we find that since no custom duty involved, in the present case due to respondent being 100% EOU, the Revenue's appeal does not survive. We therefore without giving any observation on the issue of valuation, dismiss the appeal of the Revenue only on the point that no custom duty demand is involved. - Decided against the Revenue
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