Royalty pad by distributor to music producer for copyright use is not an additional consideration to assessee a job worker

Brief of the case: The Hon’ble Supreme court in the case of K.R.C.D Pvt. Ltd. held that the royalty paid by the principal manufacturer to some other person for use of any copyright is not includible in the assessable value of the final goods cleared from the factory of job worker as the royalty paid by the principal manufacturer do not flow any additional consideration to the job worker. Facts of the case: The assessee was engaged in manufacturing of duplicate CDs from a master tape/CD issued to them by a distributor under a job work. The distributor was engaged by the producer who has the ...