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2011 (3) TMI 1306 - CESTAT, BANGALOREDemand - differential duty - Whether amount received in the form of Technical know how will be included in the assessable value - Rule 6 of the Valuation Rules - Held that:- Agreement allowed the noticee to continue to use technical know-how for manufacture of the preparations under similar contracts for third parties - in the absence of a computation mechanism, cost of technical know-how could not be included in the value of the impugned preparations for determining the duty liability - Decided in favor of the assessee.
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