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2002 (8) TMI 656 - CEGAT, MUMBAIExtract: ....... in CC v. Maruti Udyog Ltd. cited by the appellant that royalty paid for indegenuously manufactured goods is not relevant for determination of the assessable value of the goods imported from the foreign collaborators when such payment is not a condition of sale would apply. 5. emsp The appeal is accordingly allowed and the impugned order set aside.
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