Supreme Court · 2015 INSC 348 · Decided 23 April 2015
M/S. K. R. C. D. (I) PVT. LTD. v. Commissioner of Central Excise, Mumbai
- Court
- Supreme Court of India
- Citation
- 2015 INSC 348 · [2015] 4 S.C.R. 211
- Case number
- CIVIL APPEAL No. 6709/2004
- Decided
- 23 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4, 4(1)(a)
Headnote
A B c Central Excise Act, 1944: s. 4 -Assessable value of goods- Appellant-assessee on job work basis manufacturing duplicate CDs from a master tape/CO supplied by distributor who had copyright in the music of the CD having paid lumpsum royalty to producer of music - Royalty charges o incurred Whether includible in the assessable value of the CDs sold by assessee- Held: Not includible - The copyright value in the duplicate CD is not used in connection with the sale of gcods by assessee - Assessee sold the duplicate CDs only to the distributor who E is the owner of the copyright and,
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