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2014 (5) TMI 944 - AT - CustomsValuation of goods - Inclusion of royalty in assessable value of goods - Held that:- it is clear that the department could not bring out that the royalty of 100 Euros and royalty @ 2% per vehicle and 15 million Euros as per Technical Assistance and Engineering of Training Services Agreement are condition for the sale of imported goods. In these circumstances, inclusion of the aforesaid amounts in the assessable value is not sustainable in law. - Decided in favour of assessee.
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