2025 (1) TMI 491

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..... as held by CESTAT that 'In the present appeal, the facts have clearly proved that the pricing was at arm s length and the relationship had not influenced the price, which has been accepted by the department hence there is no question of adding the royalty to the transaction value.' HELD THAT:- There are no reason to interfere with the impugned order passed by the Customs, Excise Service Ta .....

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