2009 (8) TMI 986

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....R, for the Respondent. ORDER Vide the impugned order, the Commissioner (Appeals) has held that royalty of 3% and technical know-how fee of US$ 100,000 is to be added to the declared value of machinery such as Hydraulic Press and Air Compressor imported by the appellants from Spain under Rule 9(1)(c) of the Customs Valuation Rules, 1988. 2. We have heard both sides and carefully perused th....