https://www.taxtmi.com/caselaws?id=266718 The Tribunal concluded that the cost of copyrights should not be included in the assessable value of the Recorded Audio and Video Compact Discs (RCDs). The appeals were allowed, and the additional duty collected was ordered to be refunded. The Tribunal's decision was based on the Supreme Court's ruling that clarified no part of the royalty could be loaded onto the duplicate CDs. As a result, the appeals for penalties were also allowed. en-us Fri, 07 Aug 2015 00:00:00 +0530 Fri, 23 Oct 2015 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266718 The Tribunal concluded that the cost of copyrights should not be included in the assessable value of the Recorded Audio and Video Compact Discs (RCDs). The appeals were allowed, and the additional duty collected was ordered to be refunded. The Tribunal's decision was based on the Supreme Court's ruling that clarified no part of the royalty could be loaded onto the duplicate CDs. As a result, the appeals for penalties were also allowed. Case-Laws Central Excise Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266718