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    <title>2003 (5) TMI 85 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the technical know-how fees were not to be included in the assessable value of the imported goods. The fees were deemed to be for the domestic manufacture of licensed equipment in India and not directly related to the imported goods, as per the collaboration agreement with the UK company. The Tribunal set aside the order that included the fees in the assessable value, allowing the appeal.</description>
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    <pubDate>Wed, 28 May 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48956</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the technical know-how fees were not to be included in the assessable value of the imported goods. The fees were deemed to be for the domestic manufacture of licensed equipment in India and not directly related to the imported goods, as per the collaboration agreement with the UK company. The Tribunal set aside the order that included the fees in the assessable value, allowing the appeal.</description>
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