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CCE Vs. M/s. Living Media India Pvt. Ltd. – Supreme Court
Case Law Details
- Case Name
- Commissioner of Customs Excise Vs M/s. Living Media India Pvt. Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Royalty paid on import of Goods / prerecorded music cassette or a popular film to be included in the transaction value for Custom valuation – SC
Supreme Court has recently held in the case of CCE, New Delhi Vs. M/s. Living Media India Pvt. Ltd. that if a prerecorded music cassette or a popular film or musical score is imported into India, duty will necessarily have to be charged on the value of the final product. As per Rule 9, in determining the transaction value there has to be added to the price actually paid or payable for the imported goods, royalties and the l...
