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2008 (4) TMI 114 - CESTAT, CHENNAIImported components and parts for the manufacture of the licensed products (aircrafts) in India – whether technical know-how fee paid by assessee to foreign company for receiving technical know-how and assistance, is includible in value of imported components, or not – in terms of Rule 9 (1) (c) of the Customs Valuation Rules impugned fee are not includible to the invoice price of the imported goods
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