Supreme Court of India
M/s. K. R. C. D. (i) Pvt. Ltd. v. Commissioner of Central Excise, Mumbai
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From the headnote
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 by distributor/copyright holder- 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 is the owner of
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