2005 (6) TMI 318

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....rder per : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal of the Revenue is whether royalty of 5% can be added to the value of imported component used by the importer/respondent in the manufacture of its products namely Heat tracing cables and Heat transfer cement. 2. We have heard learned SDR and perused the record. None appears for the respondents in sp....