2005 (9) TMI 18

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....sides, and finding that the issue in this case, viz, whether the department is justified in adding to the assessable value the technical know-how fees and royalty paid to the said DME Company, USA under the Technical Know-how Agreement for they manufacture of such mould bases and ejector pins would be under Section 14 read with Rule 9 of the Valuation Rules, 1988 for second-hand capital goods impo....