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2015 (2) TMI 597 - CESTAT BANGALOREWaiver of pre deposit - Valuation - Inclusion of entire value of technical knowhow and royalty - Held that:- On the one hand there is no evidence to show that the payments of technical knowhow and royalty is a result of condition of sale of the imported goods. On the other hand the Deputy Commissioner observed that the price is not influenced by the relationship. In view of the above, the appellant has made out a prima facie case for complete waiver of pre-deposit and stay against recovery. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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