TMI BlogDocumentation fees and the royalty are not related to the import of the goods, therefore, the same...Documentation fees and the royalty are not related to the import of the goods, therefore, the same cannot be included in the value of the imported goods and the same is not covered by Rule 9(1)(b)(iv) and 9(1)(c) of the Customs Valuation Rules, 1988. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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