2015 (6) TMI 658

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....ent : Mr V K Agarwal, Addl Commissioner (A.R.) ORDER Per: P K Jain: Brief facts of the case are that the applicant is engaged in replicating certain Microsoft software on CDs/DVDs. The types of CDs/DVDs are: (i) Recovery, (ii) Upgrade, (iii) LIP, (iv) DSP, (v) Others, and (vi) Works. The applicant was clearing the said goods without payment of duty claiming that the said goods are covered by se....

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....are of the view that the applicant will be required to pay duty on the said goods. 5. However, the question comes what would be the value for computation of duty. It appears that the Revenue has added US $ 7/- per disc for computing the duty. The figure of US $7/- has been taken as that is the royalty that is required to be paid by the Authorised Replicators/OEM to the Microsoft for the main soft....