2005 (6) TMI 318

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.... for the Respondent. [Order 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 appe....