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2008 (4) TMI 113 - AT - CustomsAppellants obtained technical know-how, right to use patent etc. from foreign collaborator under Franchise Agreement - in terms of Rule 9(1)(c) of the Customs Valuation Rules, all the fees (franchisee fee, licence fee, royalty etc.) paid by the assessee to the foreign supplier in relation to the imported goods as a condition of sale of such goods are to be added to the price of the goods for the purpose of payment of Customs duty
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