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2005 (9) TMI 125 - AT - CustomsExtract: .......ot been dislodged by the Commissioner (Appeals). Therefore, the appellants are correct in their contention based upon the interpretative notes to Rule 9(1)(c) that the payment of royalty by them to Sony Corporation of America cannot be included in the price of the imported goods. 3. Accordingly, we set aside the impugned order and allow the appeal.
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