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2017 (4) TMI 794 - AT - Central ExciseValuation - Royalty paid to copyright owners - includibility - case of the Department is that the royalty paid by the music company to the various copyright owners should be included while arriving at the assessable value of the RCDs - Held that: - the royalty paid by the principal for copyright to the producer and artists is not includible in the cost of manufacture of RCDs in the hands of the appellant, however, apportioned cost of master CD and its contents provided by the principal to the appellant is includible in the assessable value of RCDs manufactured by the appellant - reliance placed in the case of M/s. KRCD. (I) Pvt. Ltd. Versus Commissioner Of Central Excise, Mumbai [2015 (4) TMI 856 - SUPREME COURT] - appeal allowed - decided partly in favor of appellant.
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