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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Valuation - Import of Oracle packaged software - condition of ...

Case Laws     Customs

September 7, 2015

Valuation - Import of Oracle packaged software - condition of sale or condition of use - in respect of commercial imports of media packs, the licence fee remitted by OIPL to Oracle USA was includible in the assessable value - AT

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