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Imports Valuation Includes 20% Loading for Technical Know-How; Services Costs Added to Product Value in India.

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....Valuation of imports - loading of 20% - It would be only natural to assume that the technical know how that has been accrued by way of such payments would go in to each and every product that is imported in to India and thereby all the services that have been paid for above are liable to be added to the value of the products.....

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