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    <title>2017 (2) TMI 752 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order-in-Appeal by the Commissioner of Customs, ruling in favor of the appellant in a case concerning the assessment of imported Perfume and Deodorants. It was determined that the technical know-how fees and royalty paid should not be included in the assessable value of the goods meant for trading purposes, separate from those related to manufacturing. The Tribunal emphasized the need for a distinct valuation of imported goods, leading to the decision to allow the appeals of the appellant.</description>
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