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1992 (7) TMI 183 - AT - CustomsExtract: .......duction of the imported goods alone is to be included in the transaction value. In view of our finding that the engineering fees paid does not relate to the production of the imported goods, Rule 9(l)(b)(iv) is not applicable and Collector is justified in setting aside the Order of the Assistant Collector. 14. The appeal is, accordingly, dismissed.
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