Supreme Court of India
Commnr. of Customs Excise, New Delhi v. Mis. Living Media (india) Ltd.
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From the headnote
Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - rr. 2(f),3,4 and 9(1)(c) - Determination of value of imported goods - Method of valuation - Valuation of recorded audio cassettes/CDs imported by respondents assessees - Whether the value of the royalty required to be paid by the respondents-assessees for the imported goods was to be included in the transaction value of the imported goods for the purpose of customs duty assessment - Held: In determining the transaction value there has to be added to the price actually paid or payable for the imported goods, royalties
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