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2009 (8) TMI 1031 - CESTAT CHENNAIExtract: .......eements which would establish that the payment was in relation to the imported goods. We, therefore, accept the contention of the assessees that the payment of USD 2,25,000 towards technical documentation and drawings is not required to be added to the price, set aside the impugned order and allow the appeal. (Dictated and pronounced in open court)
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