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2008 (5) TMI 207 - CESTAT MUMBAIValuation - Technical Collaboration Agreement with foreign Collaborator to manufacture goods - whether the royalty payable by the respondent to the foreign collaborator needs to be included in the value of the goods imported by the respondents - It is noticed that there is no stipulation or condition in respect of the payment of royalty relating to the goods imported by the respondent - since payment of royalty, is not a condition of sale of the goods being valued, Rule 9(1)(c) will not apply.
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