9911796707
TMI Blog2016 (9) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent to the period of dispute in the SCN were taken into consideration to arrive at the amount of royalty charges paid by third party per CD for the period, subsequent to the period covered by the SCN and those were applied to the number of CD recorded by the appellant during the period from 01-04-2001 to 18-02-2002 to arrive at the assessable value for the period involved in SCN which repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DA/07 dated 27-07-2007 passed by Commissioner of Customs Central Excise (Appeals), Meerut-ll. 2. The brief facts of the case are that the appellants (E.O.U.) are manufacturing CD-R/ CD-RW, CD-ROM, CD-ROM (Software) falling under Chapter Heading No.85.23 and 85.24 of Scheduled to Central Excise Act, 1985. It appeared to Revenue that the amount of royalty paid by customers should be included in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) through impugned Order-in-Appeal dated 27-07-2007 has rejected the appellant's appeal. Subsequently, the appellants have preferred appeal before us. 3. The appellants have contended in the grounds of appeal that in terms of Rule 9 (1) (C) of Customs Valuation Rules, the conditions need to be cumulatively satisfied for addition of royalty and license fee to arrive at assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... royalty charges per CD were calculated and it was presumed that those royalty charges were applicable to the clearance during the period from 01-04-2001 to 18-02-2002 and differential assessable value is calculated. He has also relied on various case laws to establish that the said SCN is time barred. 5. The Id. AR. has argued that on the basis of relevant date SCN is not time barred. 6. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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