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2008 (9) TMI 165 - AT - CustomsTechnical know-how fee paid by importer to supplier - Revenue plea is for addition of the technical know-how fee to the transaction value of the goods under Rule 9(l)(c) of the Customs Valuation Rules, 1988 and not under Rule 9(l)(b)(iv) - payment had no relation to the imported goods - moreover, the payment was not a condition for the sale of the goods to the importer - Rule 9(l)(c) is not applicable - aforesaid fee was not liable to be added to T.V of the goods – revenue appeal dismissed
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