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2007 (11) TMI 176 - CESTAT, CHENNAIMotor and electrical items imported under a Technical Collaboration Agreement between the importer and the German co. - technical information in the form of documentation was also transferred by the German co. to the importer - technical information/assistance fee, trade mark fee paid by assessee to foreign collaborator are not includible in transaction value u/r 9(1)(c) and Rule 9(1)(d) resp. because there was no pre-condition of transfer of technical assistance for sale of goods
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