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2013 (3) TMI 668 - AT - CustomsExtract: .......now Rule 10(1) (c) , if the cost of technical know-how and payment of royalty has no nexus with the working of the imported goods then such payment was not includible in the price of the imported goods. In these circumstances, the impugned order is not sustainable therefore the same is set aside and the appeal is allowed. (Pronounced in open Court)
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