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2005 (8) TMI 214 - AT - CustomsExtract: .......the present case, royalties and technical know-how fee are related only to the products to be manufactured in India and not to the imported goods. Hence the case laws cited by the appellant are very relevant. The order in Appeal has no merits and hence we allow the appeal with consequential relief if any. (Pronounced in the open Court on 12-8-2005)
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