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Valuation - import of goods from third party and sale in India under the brand name of foreign holding company - applicant and the overseas third party manufacturers do not qualify as related entities‟ - valuation to be done on transaction value of import - AAR

Customs - Valuation - import of goods from third party and sale in India under the brand name of foreign holding company - applicant and the overseas third party manufacturers do not qualify as “relat .....

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