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2008 (2) TMI 147 - AT - CustomsProject import - it is difficult to accept assessee’s plea that technical know-how provided by foreign collaborator didn’t relate to the plant & machinery imported but related to the mfg. of polyester yam – revenue establish that plant & machinery imported couldn’t have been put into operation by assessee without the technical know-how - technical know-how fee for supply of know-how of plant & machinery is required to be included in the AV of goods imported, in terms of Rule 9(1)(b)(iv) CVR
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