Valuation of SKD/CKD Cars: Include Tech Transfer and Trademark License Costs u/r 4(1) and Rule 9(1) Adjustments.

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....Valuation - import of cars in SKD / CKD conditions - inclusion of costs towards transfer of technology and trademark licence - just because the transaction value under Rule 4(1) is to be adjusted with the costs and services under Rule 9(1), cannot be said that Rule 9 is a residuary Rule - AT....