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2004 (9) TMI 213 - CESTAT, NEW DELHIExtract: .......ny such material/evidence to show that royalty and/or technical Know-how fees relates to the imported goods and the payment thereof is a condition of the sale of the goods, we hold that neither royalty nor technical documentation fees is includible in the price of the imported goods. We, therefore, set aside the impugned order and allow the Appeal.
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