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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Valuation of goods - no part of the royalty can be loaded on to ...


Royalties for Duplicate CDs Excluded from Goods Valuation; 2002 Circular on Royalty Apportionment Not Applicable.

April 25, 2015

Case Laws     Central Excise     SC

Valuation of goods - no part of the royalty can be loaded on to the duplicate CDs produced by the appellant, the circular dated 19.2.2002 which deals with apportionment of royalty would have no application - SC

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