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2016 (11) TMI 814 - CESTAT MUMBAIForeign Collaboration agreement - royalty - Held that: - the appellant are require to import from the foreign collaborator any item which appellant do not manufacture but foreign collaborator does. In respect of such goods the appellant are not liberty to buy from any other person. In view of that it is clear that the Order-in-Original suffers from lack of application of mind. The appeal is dismissed and the matter is remanded back to the Original Adjudicating authority for denovo examination.
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