2025 (1) TMI 494

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..... c) and Rule 10 (1)(e) of the Customs Valuation Rules 2007 - it was held by CESTAT that ' As per the stipulation in the agreement, the appellant is obliged to be responsible for sales and distribution in its territory of distribution and further to make such expenditure in consultation with the seller, does not attract the provisions of Rule 10(1)(e) of CV Rules.' HELD THAT:- The view taken .....

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