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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
eu
Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
M/S. K.R.C.D. (I) Pvt. Ltd.
Respondent / Defendant
Commnr. Of Central Excise, Mumbai
Dispute Summary
The dispute concerned whether the royalty paid for music embedded in master CDs should be included in the assessable value when M/S. K.R.C.D. (I) Pvt. Ltd. manufactured duplicate CDs on a job work basis. The appellant argued that since they only copied the content and did not exploit the intellectual property, no royalty could be charged. The Supreme Court ruled in favor of the appellant.
Outcome / Ruling
plaintiff_favorable
Verdict Document PDF URL
Full text judgment
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