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2008 (10) TMI 140 - AT - CustomsRoyalty – marketing of audio cassettes & CD imported - Such cassettes carry the music/song of artist who have a right over the song/music - royalty at the rate of 15% at the retail sale price of the goods paid to the foreign supplier - royalty payment is towards the money to be paid to artist and producer who have produced such cassette - royalty payable on distribution of cassettes makes clear that payment of royalty was a condition of sale – royalty is includible in the declared invoice value
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