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2002 (12) TMI 435 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAIExtract: .......ns of Rule 9(1)(c) stated above, the payment of royalty is to be related to the imported goods directly or indirectly. By way of exclusion of the value of the imported goods from the component of royalty payable, there seems to be no relationship either direct or indirect to the imported goods. 10. emsp In view of the above, the appeal is rejected.
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