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2008 (2) TMI 231 - AT - CustomsAppellant, an importer - technical know-how & licence imparted by foreign collaborator - They also procured the raw material from foreign collaborator & since they were 100% subsidiary of foreign collaborator, they were considered as a related buyer – since there is no condition in the sale agreement that the raw materials will not be sold unless and until the technical know-how is procured from them, payment of lumpsum amount & royalty are not includible in assessable value of raw material
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