https://www.taxtmi.com/caselaws?id=258975 The court held that royalty charges should not be included in the assessable value of duplicate CDs manufactured by the appellant. The court distinguished the case from previous judgments and ruled that the royalty paid for the music embedded in the master tape did not enhance the value of the CDs sold to the distributor. Consequently, the appellant was allowed to claim a refund of the additional duty collected, and the appeal was allowed in favor of the appellant. en-us Thu, 23 Apr 2015 00:00:00 +0530 Thu, 06 Aug 2015 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258975 The court held that royalty charges should not be included in the assessable value of duplicate CDs manufactured by the appellant. The court distinguished the case from previous judgments and ruled that the royalty paid for the music embedded in the master tape did not enhance the value of the CDs sold to the distributor. Consequently, the appellant was allowed to claim a refund of the additional duty collected, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258975