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2004 (8) TMI 230 - AT - CustomsExtract: .......plant and, therefore, lumpsum payment made by the appellants had no connection, whatsoever, in the working of the capital goods imported. In absence of any material/evidence, we hold that the amount paid for technical know-how is not to be included in the price of the imported goods. We, therefore, set aside the impugned order and allow the appeal.
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