15% Markup Justified for Expenses and Profit; No Need to Include Royalties in Import Value Assessment.

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Full Text of the Document

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....Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation has not influenced the prices hence there is no justification for inclusion of royalty and technical know-how in the assessable value of the imported products....