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2010 (8) TMI 953

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....i Balasundaram The authorities below have included a sum of US $ 70,000/- towards basic engineering charges paid by the importer in the assessable value of critical equipment for non-tower detergent plant imported from Italy; namely (1) Kettemix Reactor (2) Rotating Mixer (3) Liquid component dosing pump and (4) fluid bed dryer, under the provisions of Rule 9(1)(b)(iv) of Customs Valuation (Deter....

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