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2000 (6) TMI 295 - Commissioner - Customs
The Commissioner of Customs (Appeals), Mumbai rejected the Departmental appeal against an order-in-original related to the inclusion of lumpsum fee and royalty in the assessable value of imported goods. The Commissioner found that the judgments cited by the Department were not applicable to the case, and upheld the impugned order as legal and proper. The appeal was dismissed.
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