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2001 (4) TMI 239 - COMMISSIONER OF CUSTOMS (APPEALS), CHENNAIExtract: ........ 10. emsp Therefore, as the technology transfer fee paid by the appellants is not associated with the import of the impugned goods, addition of the same under Rule 9(1)(b)(iv) of CVR rsquo 88 is not correct. Hence, the order of the lower authority is not maintainable. 11. emsp Accordingly, the appeal is allowed and the Order-in-Original set aside.
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